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ASC 740 Income Tax Provision

Prepare a US GAAP tax provision from pre-tax income to the footnote.

3 Levels30 Provision Case StudiesCalendar Year 20256 Months Access
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What It Is For

A simulator for the income tax provision under ASC 740: permanent and temporary differences, the current and deferred provision, the rate reconciliation, journal entries and the footnote, with the accounting rule and the tax rule at every step.

Who it is for

  • Tax provision and reporting staff
  • Auditors and finance teams who review provisions
  • CPA and CMA candidates studying income taxes

What You Learn

BasicPermanent and temporary differences, current and deferred provision, NOLs, rate reconciliation, journal entries and the footnote.
IntermediateState tax and blended rates, the return-to-provision true-up, research credits and the §174A catch-up.
AdvancedValuation allowances, uncertain tax positions, enacted rate changes, stock compensation and ASU 2023-09 disclosures.

What Is Included

Guided WalkthroughEvery number moves from its source document to its line, step by step, with the rule and the maths. Auto-Play and narration included.
Your Own Numbers10 case studies per level. Each student gets unique figures, and New Version gives fresh numbers whenever you want to practise again.
Practice ModeBlank lines to fill in yourself. Check My Answers shows what matches and hints at the rest.
Answer SheetEvery correct value with its working, grouped by form or workpaper.
Scope and AssumptionsEach form lists what is included, excluded and assumed, so you know exactly what you are learning.
Presenter ModeLarge, clean screens for classrooms and team sessions.

Plans and Prices

Free Demo

₹0
  • One fixed-number case per level
  • Full guided walkthrough
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Basic

₹2,999 ₹2,499$24.99
Save ₹500
  • 10 Basic case studies
  • Walkthrough, practice and answer sheets

Intermediate

₹3,999 ₹3,299$32.99
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  • 10 Intermediate case studies
  • Walkthrough, practice and answer sheets

Advanced

₹4,499 ₹3,999$39.99
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  • 10 Advanced case studies
  • Walkthrough, practice and answer sheets

Complete BundleBest Value

₹11,449 ₹6,999$69.99
Save ₹4,450
₹9,797 if bought separately
  • All three levels: 30 case studies
  • Every form and workpaper in the lab

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System Requirements

Device
A laptop or desktop is best for the simulators (screen 1366 × 768 or larger). Study Paths also work well on phones and tablets.
Browser
A current version of Chrome, Edge, Safari or Firefox. Nothing to install or download.
Internet
Any stable broadband or 4G connection.
Login
One personal login, usable on up to 2 of your own devices, one at a time.
Sound (Optional)
Speakers or headphones for the narrated walkthrough, which uses your browser's built-in voices.

Questions? See the FAQs or contact us. What each form covers: Scope & Assumptions.

Your Details

6 months of access. Your login works on up to 2 of your own devices. By paying you agree to the Terms and Refund Policy.