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●12/19 09:04
On the Radar — Income taxespublished 18 Dec 2024This publication briefly summarizes key issues related to the income tax accounting in ASC 740.Roadmap: Income Taxes (2024)published 18 Dec 2024This Roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740. Updates to the Roadmap include new examples and editorial enhancements that reflect our latest thinking and input from standard setters and regulators.Roadmap: Segment Reporting (2024)published 18 Dec 2024This Roadmap has been updated to provide additional interpretive guidance on the application of FASB Accounting Standards Update (ASU) No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. Updates include (1) revisions to certain illustrative disclosures in Appendix B to align them more closely with ASC 280-10-55-48, as amended by the ASU; and (2) a new Appendix C that contains answers to frequently asked questions related to the ASU’s