2025 CFA Level I Exam: Topic 4. Financial Statement Analysis - Learning Module 9. Analysis of Income Taxes

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	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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