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.