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Applying GAAP Income Tax Accounting Concepts

Accounting

Applying GAAP Income Tax Accounting Concepts

Course 21902A · 2 hrs · CPA

Building on the foundational framework introduced earlier, this section moves deeper into the application of GAAP principles for accounting and reporting income taxes. Designed for CPAs and tax professionals who need to stay current with evolving standards and legislative changes, including those introduced by the OBBBA, this section reinforces technical concepts and prepares you to handle complex income tax accounting scenarios you're likely to encounter in practice.

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  • Hours: 2
  • Exam questions: 6
  • Eligible for: CPA
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NASBA Area: Accounting

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Applying GAAP Income Tax Accounting Concepts
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

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We currently offer 248 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

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Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.