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Income Taxes

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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.