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2023

FASB Proposes Amendments to Income Tax Disclosure Requirements (March 22, 2023)

Heads Up | Volume 30, Issue 2
March 22, 2023
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FASB Proposes Amendments to Income Tax Disclosure Requirements

Footnotes

1
FASB Proposed Accounting Standards Update (ASU), Improvements to Income Tax Disclosures.
2
FASB Accounting Standards Codification Topic 740, Income Taxes.
3
This is consistent with the existing disclosure requirement for public business entities under SEC Regulation S-X, Rule 4-08(h), “Income Tax Expense.”
4
See footnote 3.
5
See footnote 3.