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Appendix D — Sample Disclosures of Income Taxes

D.1 Background

D.1 Background

The sample disclosures in this document reflect accounting and disclosure requirements outlined in SEC Regulation S-K, SEC Regulation S-X, and ASC 740 that are effective as of the date of this publication. SEC registrants should also consider pronouncements that were issued or effective subsequently that may be applicable to the financial statements, as well as other professional literature such as AICPA audit and accounting guides.