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Accounting Methods & Periods: Including Form 3115

DeliveryType:  Video Webcast
    Select Date & Time:
  • $99.00-$129.00
    Accounting Methods & Periods: Including Form 3115 10:30 am - 12:30 pm ET Product #: VTSEAMP18003
    Add to Calendar 07/30/2018 10:30:00 07/30/2018 12:30:00 America/New_York AICPA Webcast: Accounting Methods & Periods: Including Form 3115
    This webcast provides you with an overview of the factors to consider when determining the proper accounting method. You will be given examples that demonstrate which IRS Revenue Procedures are applicable and how to prepare the Form 3115.
    Register at http://www.aicpastore.com/*//PRD~PC-VTSEAMP/PC-VTSEAMP.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $99.00
    Non-Member: $129.00
  • $99.00-$129.00
    Accounting Methods & Periods: Including Form 3115 09:00 am - 11:00 am ET Product #: VTSEAMP18004
    Add to Calendar 08/08/2018 09:00:00 08/08/2018 11:00:00 America/New_York AICPA Webcast: Accounting Methods & Periods: Including Form 3115
    This webcast provides you with an overview of the factors to consider when determining the proper accounting method. You will be given examples that demonstrate which IRS Revenue Procedures are applicable and how to prepare the Form 3115.
    Register at http://www.aicpastore.com/*//PRD~PC-VTSEAMP/PC-VTSEAMP.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $99.00
    Non-Member: $129.00
  • $99.00-$129.00
    Accounting Methods & Periods: Including Form 3115 02:00 pm - 04:00 pm ET Product #: VTSEAMP18005
    Add to Calendar 11/15/2018 14:00:00 11/15/2018 16:00:00 America/New_York AICPA Webcast: Accounting Methods & Periods: Including Form 3115
    This webcast provides you with an overview of the factors to consider when determining the proper accounting method. You will be given examples that demonstrate which IRS Revenue Procedures are applicable and how to prepare the Form 3115.
    Register at http://www.aicpastore.com/*//PRD~PC-VTSEAMP/PC-VTSEAMP.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $99.00
    Non-Member: $129.00

This webcast is part of the Tax Staff Essentials program.

This webcast provides you with an overview of the factors to consider when determining the proper accounting method. You will work through detailed examples involving both court rulings and client examples for specific industries. Then, the webcast discusses accounting periods and considerations for changes in the accounting period of an entity. Lastly, you will be provided with a case study and example tax forms to highlight how to identify which IRS Revenue Procedures are applicable to a given client situation, as well as how and when to prepare the Form 3115.

Learning Objectives

When you complete this webcast, you will be able to:

  • Recognize when the use of the cash method is appropriate.
  • Understand and apply the basic rules for a change in accounting method.
  • Choose a proper accounting period under the federal tax rules.
  • Identify which IRS Revenue Procedure(s) provides the guidance for a given scenario for a taxpayer to change their accounting method with the IRS.
  • Prepare the Federal Form 3115 - Application for Change in Accounting Method and understand how and when this form should be filed by the taxpayer.

Topics Discussed

  • What constitutes a method
  • Cash versus accrual
  • Automatic changes
  • Changes needing permission
  • When and how to change a method
  • How to account for the change in method

Important Information on Your CPE Credit

Discounts

Group Viewing Option

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$129 $99

5 - 9

$115 $89

10 - 20

$109 $85

21 +

$105 $79

Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast.

Speaker Bio

J. William Harden, Ph.D., CPA, ChFC
University of NC Greensboro / Greensboro, NC

Bill is an Associate Professor in the Bryan School of Business and Economics at UNC Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices and ethics. Bill has over twenty years of experience in taxation. He began his public accounting career in 1990 in the Dallas office of one of the Big Six accounting firms. In addition to his university teaching, Bill consults on tax and financial planning issues and maintains a sole practice in North Carolina, focusing on taxation and financial consulting for small businesses and individuals.

Bill has testified before the House Ways and Means Oversight Sub-Committee on internet taxation issues. He was the recipient of a Lybrand Certificate of Merit in 2002. Bill has been involved in CPE instruction for over a decade. He was the author of the AICPA’s tax update courses from 2007 through 2012 and received AICPA instructor awards in 2011, 2012 and 2013. Bill also received NCACPA outstanding instructor awards in 2009, 2010 and 2011.

Bill has authored over 30 publications in tax accounting and financial planning journals, including the Journal of Financial Service Professionals, Strategic Finance, National Tax Journal, Journal of Business Finance and Accounting, Tax Notes, Tax Advisor, Journal of the American Society of CLU and ChFC. Mr. Harden is currently a member of the American Accounting Association, the American Taxation Association, the National Tax Association, the AICPA, and the North Carolina Association of CPAs. He is a past board member of the Piedmont Chapter of the NCACPA.

System Requirements