There are other exceptions and special situations that result in additional considerations when an entity is determining the appropriate amounts of DTAs and DTLs to present in the financial statements. See Section 3.4 for a discussion of exceptions to recording deferred taxes for outside basis differences.
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This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.