Income taxes

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Accounting guide , PwC US

Our income taxes guide brings together US GAAP guidance under ASC 740 and our insights to help you navigate this complex topic.

This guide has been updated as of May 2018 to reflect the impact of tax reform.

Our updated Income taxes guide is designed to help you interpret US GAAP in this complex area of accounting by bringing together all of the key guidance into one publication. The guide has been updated for recent developments, including accounting for US tax reform. It provides comprehensive examples to help navigate certain aspects of the guidance, and offers our perspectives throughout, based on both analysis of the guidance and our experience in applying it.

Downloading the guide onto an iPad

  1. Click on the button below to open document:
    Income taxes
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

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Podcast: Valuation allowance on deferred tax assets

Valuation allowances on deferred tax assets can be a source of confusion and consternation. Hear PwC’s Jim Gazley and Valerie Wieman take a plain English approach to explaining this sometimes unintuitive guidance and demystify some of the common misconceptions around the model.

| Duration 18:01


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David Schmid

IFRS & US Standard Setting Leader, National Professional Services Group, PwC US

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