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Income Taxes (2017)

A Roadmap to Accounting for Income Taxes (2017)

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Download the Roadmap.
This Roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740 and IFRSs.
Throughout the Roadmap, new guidance has been added, examples related to some of the guidance included in the previous edition have been added or substantively revised, and minor edits have been made to existing guidance to improve its clarity.
This edition does not include updates related to tax reform legislation that was recently proposed by Congress but had not been enacted before this edition was published. If a final bill is enacted, updated guidance addressing the impact of the legislation’s provisions on the accounting for income taxes under ASC 740 will be included in a subsequent edition.