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This chapter discusses the presentation and disclosure requirements for income taxes. The interim disclosure requirements may differ from the annual disclosure requirements (see FSP 29.4.10.6 for incremental interim footnote disclosure requirements related to significant changes in estimates for income taxes).
The following topics are addressed in this chapter:
  • Balance sheet presentation and disclosures of balance sheet tax accounts
  • Income statement presentation and related disclosures
  • Disclosures for uncertain tax positions
  • Disclosures related to other topics affecting income taxes

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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