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Roadmap Series

Income Taxes

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Roadmap
Income Taxes (December 2023)

  • Read the Roadmap.
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  • A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
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.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.