Example SEC comments and example disclosure

Read these reference materials containing documents we compiled from public filings.


A roadmap to accounting for income taxes

The 2015 edition of this roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740 and IFRSs.

Guidance on accounting for income taxes

This roadmap combines the income tax accounting rules from ASC 740 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The roadmap’s organization mirrors the order of ASC 740 and reflects ASUs issued through the end of 2015. Each chapter of this publication typically starts with a brief introduction and includes excerpts from ASC 740, Deloitte’s interpretations of those excerpts, and examples to illustrate the relevant guidance. The roadmap includes pending content from recently issued ASUs, some of which may already apply to some or all types of entities or for which early adoption may be permitted. Readers should refer to the transition guidance in the ASC or in the relevant ASU to determine the effective date(s) of the pending guidance.

The roadmap also contains appendixes on the following topics:

  • Implementation guidance and illustrations from ASC 740.
  • Comprehensive disclosure examples.
  • Samples of recent SEC comments on income tax matters.
  • A comprehensive discussion of the income tax accounting guidance under IFRSs.

We hope that you find this new roadmap useful and informative.

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