Roadmap
Income Taxes (December
2023)
- 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.
In addition to including new and expanded discussions and examples, the 2023 edition
of the Roadmap incorporates the guidance in ASU 2019-12, which is now effective for
all entities.
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.