OnPoint: ASU 2023-09: Key Changes to Income Tax Disclosures
On December 14, 2023, the Financial Accounting Standards Board (FASB) issued ASU 2023-09, introducing key enhancements to income tax disclosures aimed at improving transparency and decision-usefulness for investors. Understanding these changes is essential for corporate tax professionals handling disclosure requirements.
Bloomberg Tax Research provides expert analysis, helping you navigate the evolving tax laws and stay ahead of the latest FASB guidance, including the updates in ASU 2023-09.
This OnPoint report covers:
- Key provisions of ASU 2023-09
- Required disclosures for all entities
- Specific disclosures for public business entities
Download your complimentary copy