Deloitte's Roadmap: Income Taxes

Income Taxes

This Roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope Chapter 3 — Book-Versus-Tax Differences and Tax Attributes Chapter 4 — Uncertainty in Income Taxes Chapter 5 — Valuation Allowances Chapter 6 — Intraperiod Allocation Chapter 7 — Interim Reporting Chapter 8 — Accounting for Income Taxes in Separate Financial Statements Chapter 9 — Foreign Currency Matters Chapter 10 — Share-Based Payments Chapter 11 — Business Combinations Chapter 12 — Other Investments and Special Situations Chapter 13 — Presentation of Income Taxes Chapter 14 — Disclosure of Income Taxes Appendix A — Implementation Guidance and Illustrations Appendix B — FASB Issues ASU on Income Tax Disclosures Appendix C — Glossary of Terms in the ASC 740 Topic and Subtopics Appendix D — Sample Disclosures of Income Taxes Appendix E — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix F — Frequently Asked Questions About Pillar Two Appendix G — Titles of Standards and Other Literature Appendix H — Abbreviations Appendix I — Roadmap Updates for 2024