FASB Proposes Revised Improvements to Income Tax Disclosure Requirements.
The FASB issued a revised proposed Accounting Standards Update (ASU) intended to improve the relevance of current income tax disclosure requirements to financial statement users. The proposed ASU would remove disclosures that no longer are considered cost beneficial or relevant and add disclosure requirements identified as relevant to financial statement users. In July 2016, the FASB issued a proposed ASU that set forth enhanced disclosure requirements for income taxes. The proposed ASU was part of the FASB's broader disclosure framework project to improve the effectiveness of disclosures in...
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