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Financial Research Analyst with Cfa

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A Roadmap to Accounting for Income Taxes
March 2011

Topic 740, Income Taxes, from the FASB Accounting Standards Codification™, copyright by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, is reproduced with permission. International Accounting Standards Board material: Extracts from International Financial Reporting Standards, International Accounting Standards, and exposure drafts are reproduced with the permission of the International Accounting Standards Committee Foundation. iGAAP material in Appendix F copyright 2010 Delotte Touche Tohmatsu Limited.

This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be responsible for any loss sustained by any person who relies on this publication. As used in this document, “Deloitte” means Deloitte & Touche LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. March 2011 Copyright © 2011 Deloitte Development LLC. All rights reserved.

Contents
Preface Executive Summary Acknowledgments Section 1 — Overview and Objectives of the Accounting for Income Taxes
Overview of ASC 740 Overview of Uncertain Tax Positions Consideration of Tax Positions Under ASC 740 Temporary Differences Objectives of ASC 740

1 2 4 5
5 6 6 7 7

Section 2 — Scope
Taxes Within the Scope of ASC 740 Provincial Taxes…...

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