Roadmap
Income Taxes (December
2022)
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This Roadmap provides Deloitte’s
insights into and interpretations of the income tax accounting guidance in ASC 740.
Updates in the 2022 edition of the Roadmap include an expanded and reorganized
discussion of valuation allowances as well as a new appendix that discusses
tax-related provisions of the CHIPS Act and the Inflation Reduction Act.
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.