Income Taxes (December
View the PDF version (viewable without subscription):
- Subscription required for downloading, copying, or printing.
- Clients who are not DART subscribers may request a copy of the PDF from their engagement teams.
View the active version (subscription required).
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.