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Roadmap Series

Income Taxes

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Roadmap
Income Taxes (November 2021)

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This Roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740. The 2021 edition includes new guidance and editorial enhancements to reflect our latest thinking and input from standard setters and regulators. It also includes On the Radar, a new section (also available as a stand-alone publication) that briefly summarizes 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.