Back to the library
GAAP Income Tax Issues: Latest Updates

Accounting

GAAP Income Tax Issues: Latest Updates

Course 21004A · 2 hrs · CPA

Focused on GAAP income tax accounting, this section covers key developments from 2025 and 2026, including the tax treatment of domestic research and experimental expenditures under the One Big Beautiful Budget Act of 2025. It also addresses interest deduction limitation formulas and other significant income tax considerations under GAAP. CPAs working in tax provision, financial reporting, or corporate accounting will find this section directly relevant to their day-to-day responsibilities and client advisory work.

Audio Preview

  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA
View PDF Preview

NASBA Area: Accounting

Take this course free

Create a free account and get 2 credits instantly — no payment needed.

Already have an account? Log in

GAAP Income Tax Issues: Latest Updates
No cover image