Previous Section Next Section. Read more. Steamship Entities. Additional Resources. Deloitte's Roadmap: Income Taxes. ASC comprises four Subtopics, below is an overview of each Subtopic. ASC notes the following: This Subtopic provides guidance for recognizing and measuring tax positions taken or expected to be taken in a tax return that directly or indirectly affect amounts reported in financial statements.
Under this Subtopic, a tax position is first evaluated for recognition based on its technical merits. View the PDF version viewable without subscription : Subscription required for downloading, copying, or printing.
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