Tax Executives Institute, Inc. Detroit Chapter – Accounting for Income Taxes Forum June 5, 2013 Presenters: KPMG LLP-Ashby Corum, Jenna Summer, TBD Agenda and Discussion Topics Time Topic CPE Topic CPE 8:00 a.m. 8:10 a.m. Introduction and Objectives 10 Min – 8:10 a.m. 8:40 a.m. Accounting for Income Taxes An Overview 30 Min – – Accounting for Uncertainty in Income Taxes FIN 48 – 8:40 a.m. 9:55 a.m. 75 Min – (FASB ASC 740-10-25) 9:55 a.m. 10:15 a.m. Break – 10:15 a.m. 11:00 a.m. Accounting for Income Taxes in Interim Periods 45 Min – 11:00 a.m. 12:00 p.m. 60 Min Business Combinations – 12:00 p.m. 12:45 p.m. Lunch – Outbound Focus: Inbound Focus: Investment in IFRS High Level – 12:45 p.m. 1:45 p.m. 60 Min 60 Min – Subsidiaries Overview (Breakout Option 1) (Breakout Option 2) 1:45 p.m. 2:30 p.m. Valuation Allowance Considerations 45 Min – 2:30 p.m.– 2:50 p.m. Break 2:50 p.m. 3:30 p.m. Valuation Allowance Considerations 40 Min – 3:30 p.m. 4:15 p.m. Intraperiod Allocations and Disclosures 45 Min – CPE 410 Min
Tax Executives Institute, Inc. – Detroit Chapter Accounting for Income Taxes Forum June 5, 2013 Presenters: KPMG LLP-Ashby Corum, Jenna Summer, TBD Agenda and Discussion Topics Time Topic CPE Topic CPE 8:00 a.m. – 8:10 a.m. Introduction and Objectives 10 Min 8:10 a.m. – 8:40 a.m. Accounting for Income Taxes – An Overview 30 Min 8:40 a.m. – 9:55 a.m. Accounting for Uncertainty in Income Taxes – FIN 48 (FASB ASC 740-10-25) 75 Min 9:55 a.m. – 10:15 a.m. Break 10:15 a.m. – 11:00 a.m. Accounting for Income Taxes in Interim Periods 45 Min 11:00 a.m. – 12:00 p.m. Business Combinations 60 Min 12:00 p.m. – 12:45 p.m. Lunch 12:45 p.m. – 1:45 p.m. Outbound Focus: Investment in Subsidiaries (Breakout Option 1) 60 Min Inbound Focus: IFRS – High Level Overview (Breakout Option 2) 60 Min 1:45 p.m. – 2:30 p.m. Valuation Allowance Considerations 45 Min 2:30 p.m.– 2:50 p.m. Break 2:50 p.m. – 3:30 p.m. Valuation Allowance Considerations 40 Min 3:30 p.m. – 4:15 p.m. Intraperiod Allocations and Disclosures 45 Min CPE 410 Min
2013-06-05%20TEI%20Presentation%20Agenda%20(v3).docx