Guidance on accounting for income taxes. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. Conference – 2020 Virtual.
Throughout the Roadmap, new guidance has been added, including a new appendix, “Frequently Asked Questions About Tax Reform,” and minor edits have been made to existing guidance to improve its clarity. Please enable JavaScript to view the site. 399 0 obj
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Careers - Terms and Conditions - Privacy Policy. Therefore, use of this Roadmap, though it is intended as a helpful resource, is not a substitute for consultation with Deloitte professionals on complex income tax accounting questions or transactions. (Some of the calculations in the examples use rounded numbers for simplicity.) h�bbd```b``~"g��@ɖ"�J�d9�t �A`�y`6�}L~����`&0��2Ln ��#�$c�?��H����^� This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.This shorter version contains the articles and commentaries of the Model Tax Convention on Income and Capital as it read on 21 November 2017, but without the historical notes and the background reports that are included in the full version. The body of this Roadmap combines the income tax accounting rules from ASC 740 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. %PDF-1.6
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IFRS and accounting quality: Additional evidence from Korea, Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis, Diffusion theory, national corruption and IFRS adoption around the world, The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions, Board of directors, audit committee, and firm performance: Evidence from Greece, An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management, Corporate governance and financial reporting quality in China: A survey of recent evidence, The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis, Corporate governance and operating performance of Chinese listed firms, Audit quality, debt financing, and earnings management: Evidence from Jordan, Factors affecting the internal audit effectiveness: A survey of the Saudi public sector, Changes in the value relevance of goodwill accounting following the adoption of IFRS 3, Determinants of tax evasion: A cross-country investigation. Unusual for a country of very few consumption taxes and no income tax, this policy represented the largest tax to date (50 % tax on soft drinks and 100 % tax on energy drinks). Certain services may not be available to attest clients under the rules and regulations of public accounting.
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The United Arab Emirates followed suit in October 2017 (18). Cookies are used by this site. %%EOF
• State and local corporate income tax revenue was $62.7 billion in FY17, a decrease of 0.7% from FY16. endstream
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Does CSR reporting matter to foreign institutional investors in China? After this article was published on Tuesday, a spokesman for the New York State Department of Taxation and Finance said the agency was “reviewing the … The Roadmap reflects Accounting Standards Updates (ASUs) issued by the FASB through December 31, 2019. broader direct tax challenges, chiefly relating to the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among countries. To decline or learn more, visit our Cookies page.
The Roadmap includes pending content from recently issued ASUs, some of which may already apply to some entities and others of which may allow for early adoption. A roadmap to accounting for income taxes (2020) has been saved, A roadmap to accounting for income taxes (2020) has been removed, An Article Titled A roadmap to accounting for income taxes (2020) already exists in Saved items. A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands, Tax avoidance over time: A comparison of European and U.S. firms, The impact of corporate governance on corporate tax avoidance—A literature review, Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK, Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market, Impacts of digitization on auditing: A Delphi study for Germany.
This Roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740 1 and the differences between that standard and IFRS ® Standards (in Appendix F).
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