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Tax Accounting & Provision Services

Deloitte Tax Accounting & Provision Services offers a combination of process and tax accounting technical capabilities to drive the delivery of valuable insights to help mitigate risk and identify potential opportunities.

Ways Deloitte Can Help

 ASC 740 Preparation Service
 ASC 740 Consultations
 Client-Prepared Provision Assistance
 ASC 740 Onsite Training
 ASC 740 Internal Controls Assistance
 Deferred Tax Validation Assistance
 ASC 740 Impact Analysis
 ASC 740 Transaction Services
 Contract Personnel
 ASC 740 System Assessment, Software Selection, and Implementation

Facing challenges head-on

Application of the accounting principles in the generally accepted accounting standards in the United States (US GAAP) or International Financial Reporting Standards (IFRS) is complex when accounting for income taxes. Increased oversight, including closer examination and inspection of tax accounting by corporate stakeholders, external auditors, audit committees, and regulators, has added additional burden to tax departments. Ever-changing tax laws, global expansion, operational evolution, and resource constraints have presented tax departments with unique challenges in ensuring the accuracy of income tax accounts and disclosures in financial statements.

Deloitte serves both private and public companies from start-ups to established organizations and we can tailor our approach to your needs. We can leverage our diverse experience gained from serving a vast portfolio of clients to address the expectations of your stakeholders.​


Guidance on accounting for income taxes

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.

Check out our quarterly newsletters

Subscribe to receive each newsletter directly via email. For older issues, please email a request to US Tax News.

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Global Tax Developments Quarterly Newsletter


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ASC 740 Insights

In this recurring publication series, Deloitte's National Tax Accounting group delivers valuable insights to help corporate tax departments mitigate risk and identify potential opportunities. Each article highlights certain recent tax and accounting developments that may have accounting for income tax (ASC 740) implications.

Access the publications here.


Get in touch

Vickie Carr

Vickie Carr

US Leader | National Tax Accounting Group (NTAG)

Vickie is a partner in Deloitte Tax LLP. She has been with Deloitte for more than 30 years serving public and private clients in several industries, including many of our largest multinational clients... More

Jay Morris

Jay Morris

Partner – National Tax Accounting & Provision Services Leader

Jay is a senior partner in the New Jersey office. Prior to taking the role as Tax Accounting & Provision Services NCL, he served as the East Region Tax Accounting Competency Leader. Jay has more than ... More

Patrice Mano

Patrice Mano

WNT Leader – Accounting for Income Taxes

Patrice is a Washington National Tax (WNT) partner in Deloitte Tax LLP leading the WNT—Accounting for Income Taxes group. She consults with companies on the application of accounting standards such as... More

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