語言

Online

公司

AICPA

時間

N/A

地點

中環

課程費用

1405

CPD 時數

20.5

聯絡方法

Online

Led by the AICPA's top tax instructors, this comprehensive CPE course gives you the advantage by offering unique perspectives on the latest tax changes. You will get a look at the most recent tax laws and other developments affecting C corporations, S corporations, and other business entities, including limited liability companies. Further, you will learn how to advise your clients and employees on the best tax-planning and marketing ideas from top practitioners. Featuring an online video moderated by expert Sid Kess, you will also hear about major developments affecting corporate return preparation, useful tax planning strategies and real-life examples to help you apply what you've learned.

Key Topics:

  • S corporation qualifications and election
  • C corporation IRC Section 1244 stock
  • Cash and accrual accounting methods
  • Revenue recognition methods
  • Expensing versus capitalization rules
  • Depreciation and inventories
  • Dividends, interest, and other income
  • Employee benefit and retirement plans
  • Net operating losses
  • Passive activities and at-risk limitations
  • PPACA: net investment income tax, Medicare tax
  • Tax return disclosures
  • Sale of properties
  • Other taxes: alternative minimum tax, accumulated earnings tax, personal holding
  • Tax payments and penalties
     

Language : English                                                        

CPA Credit Hour : 20.5 hours                                                   

Member Fee: $ 1405  | Non Member Fee: $ 1797                                 

More info: https://bit.ly/2ImmgiN                                                                    

* All prices are subject to change without prior notice due to currency fluctuation