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Deloitte's Roadmap: Income Taxes
Chapter 5 — Valuation Allowances
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Deloitte's Roadmap: Income Taxes
Chapter 5 — Valuation Allowances
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Contents
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Chapter 5 — Valuation Allowances
5.1 Introduction
5.2 Basic Principles of Valuation Allowances
5.3 Sources of Taxable Income
5.4 Consideration of Future Events When Assessing the Need for a Valuation Allowance
5.5 Reduction of a Valuation Allowance When Negative Evidence Is No Longer Present
5.6 Going-Concern Opinion as Negative Evidence
5.7 Exceptions and Special Situations
5.8 Examples Illustrating the Determination of the Pattern of Reversals of Temporary Differences