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Deloitte issues three new publications

  • Document (mid blue) Image

Jan 30, 2015

Deloitte has issued (1) a new edition of "TRG Snapshot," which provides highlights of the TRG’s January 26, 2015, meeting; (2) a "Heads Up" newsletter on the FASB’s exposure draft on simplified accounting for income taxes; and (3) a new edition of "A Roadmap to Accounting for Income Taxes."

TRG Snapshot — Joint meeting on revenue: January 2015

This edition of TRG Snapshot summarizes the January 26, 2015, meeting of the joint FASB and IASB transition resource group on revenue recognition.

Heads Up: FASB issues exposure draft on simplified accounting for income taxes

This Heads Up discusses the FASB’s recently issued exposure draft of its proposed Accounting Standards Updates (ASUs) Intra-Entity Asset Transfers and Balance Sheet Classification of Deferred Taxes. Under the proposed guidance, (1) entities would recognize the income tax consequences of intra-entity asset transfers when the transfer occurs (rather than when the assets are ultimately sold to an outside party) and (2) all deferred taxes would be classified as noncurrent assets or noncurrent liabilities.

A Roadmap to Accounting for Income Taxes

This second edition of A Roadmap to Accounting for Income Taxes includes all of Deloitte’s interpretive guidance on the accounting for income taxes, combining the income tax accounting requirements and implementation guidance from ASC 740 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

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