Roadmap: Income Taxes (2023)

Published on: 08 Dec 2023

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.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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