Roadmap
Income Taxes (December
2024)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
- A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
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.