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Deloitte's Roadmap: Income Taxes Appendix F — Differences Between U.S. GAAP and IFRS Accounting Standards
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Appendix F — Differences Between U.S. GAAP and IFRS Accounting StandardsF.1 BackgroundF.2 Initial Recognition ExceptionF.3 Recognition of DTAsF.4 Tax Laws or Rates for Measuring DTAs and DTLsF.5 Uncertain Tax PositionsF.6 Tax Consequences of Intra-Entity SalesF.7 Recognizing Deferred Taxes on Foreign Nonmonetary Assets or Liabilities When the Functional Currency Is Not the Local CurrencyF.8 Special DeductionsF.9 Share-Based CompensationF.10 Subsequent Changes in Deferred Taxes That Were Originally Charged or Credited to Equity (Backwards Tracing)F.11 Deferred Taxes for Outside Basis DifferencesF.12 Exception for Leveraged Leases Commencing Before the Adoption of ASU 2016-02F.13 Reconciliation of Actual and Expected Tax RateF.14 Interim ReportingF.15 Allocation of Consolidation Tax Expense to the Separate Financial Statements of Group Members
Appendix F — Differences Between U.S. GAAP and IFRS Accounting StandardsF.1 BackgroundF.2 Initial Recognition ExceptionF.3 Recognition of DTAsF.4 Tax Laws or Rates for Measuring DTAs and DTLsF.5 Uncertain Tax PositionsF.6 Tax Consequences of Intra-Entity SalesF.7 Recognizing Deferred Taxes on Foreign Nonmonetary Assets or Liabilities When the Functional Currency Is Not the Local CurrencyF.8 Special DeductionsF.9 Share-Based CompensationF.10 Subsequent Changes in Deferred Taxes That Were Originally Charged or Credited to Equity (Backwards Tracing)F.11 Deferred Taxes for Outside Basis DifferencesF.12 Exception for Leveraged Leases Commencing Before the Adoption of ASU 2016-02F.13 Reconciliation of Actual and Expected Tax RateF.14 Interim ReportingF.15 Allocation of Consolidation Tax Expense to the Separate Financial Statements of Group Members