November 30, 2022


Webinar


4 Total CPE Credits

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Financial & Tax Accounting for S Corporations

  • Instructor

    Steven Dilley

Major Topics

  • Review of the Accounting Standards Codification and its relationship to financial accounting for S corporations
  • Review of OCBOA/Special Purpose Frameworks and their relationship to financial accounting for S corporations
  • Review of the AICPA "small" GAAP rules
  • The impact of the entity's tax status history on its financial accounting
  • Deferred tax accounting for S corporations
  • Required S status financial accounting disclosures
  • Financial accounting impact of the C to S election and the S to C election
  • The relationship of financial accounting and the Form 1120S
  • Financial and tax accounting for S corporation shareholder equity account
  • Financial vs. tax accounting for loans to and from S corporations and their shareholders
  • Financial accounting vs. tax accounting for S corporation investments in other entities
  • Financial and tax accounting for PPP loan forgiveness.

CPE Credits Available

4
Total CPE
4
Accounting

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Basic working knowledge of S Corporation reporting.

Advanced Preparation

None

Intended Audience

CPAs in public accounting and members in industry dealing with financial accounting issues of S corporations  

Provider

ACPEN

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