A Roadmap to Accounting for Income Taxes (April 2020)
Download the Roadmap (available without subscription).
This Roadmap provides Deloitte’s
insights into and interpretations of the income tax accounting guidance in ASC 740
and the differences between that standard and IFRS® Standards (in
Appendix F) and reflects Accounting Standards Updates (ASUs) issued by the FASB
through December 31, 2019.
Throughout the Roadmap, new guidance has been added and minor edits have been made to
existing guidance to improve its clarity. The organization of this Roadmap has been
changed significantly from that of previous versions so that the information is
presented in a more logical and user-friendly manner. In addition, guidance on
accounting for the tax effects of the Tax Cuts and Jobs Act, which was contained in
Appendix B in the 2018 edition of this Roadmap, has been incorporated into the
appropriate chapters in this edition.
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.