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Appendix B — FASB Proposes Changes to Income Tax Disclosure Requirements

B.3 Effective Dates

B.3 Effective Dates

The amendments would be effective for PBEs for fiscal years beginning after December 15, 2024 (2025 for calendar-year-end PBEs), and interim periods for fiscal years beginning after December 15, 2025. The effective date for entities other than PBEs would be one year later. Early adoption would be permitted.