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. In addition to including new and expanded discussions and examples, the 2023 edition of the Roadmap incorporates the guidance in ASU 2019-12, which is now effective for all entities.

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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 Proposes Changes to Income Tax Disclosure Requirements 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 — Titles of Standards and Other Literature Appendix G — Abbreviations Appendix H — Roadmap Updates for 2023