- CFA Exams
- 2024 Level I
- Topic 5. Financial Statement Analysis
- Learning Module 9. Analysis of Income Taxes
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Learning Outcome Statements PDF Download
| 1. Differences between Accounting Profit and Taxable Income contrast accounting profit, taxable income, taxes payable, and income tax expense and temporary versus permanent differences between accounting profit and taxable income | |
| 2. Deferred Tax Assets and Liabilities explain how deferred tax liabilities and assets are created and the factors that determine how a company's deferred tax liabilities and assets should be treated for the purposes of financial analysis | |
| 3. Determining the Tax Base of Assets and Liabilities explain how deferred tax liabilities and assets are created and the factors that determine how a company's deferred tax liabilities and assets should be treated for the purposes of financial analysis | |
| 4. Temporary versus Permanent Differences explain how deferred tax liabilities and assets are created and the factors that determine how a company's deferred tax liabilities and assets should be treated for the purposes of financial analysis | |
| 5. Corporate Income Tax Rates calculate, interpret, and contrast an issuer's effective tax rate, statutory tax rate, and cash tax rate | |
| 6. Presentation and Disclosure analyze disclosures relating to deferred tax items and the effective tax rate reconciliation and explain how information included in these disclosures affects a company's financial statements and financial ratios |
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