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Roadmap Series

Income Taxes

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Roadmap
Income Taxes (December 2024)

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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 2024 edition include new examples and editorial enhancements that reflect our latest thinking and input from standard setters and regulators.
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.