The Financial Accounting Standards Board (FASB) has issued a Proposed Taxonomy Implementation Guide, Income Taxes (Topic 740), which is based on the 2024 GAAP Financial Reporting Taxonomy. The proposed Guide demonstrates the modeling for the reporting of income taxes under FASB Accounting Standards Codification® Topic 740.
Interested parties may submit comments on the proposed Guide on employee benefits plans (File Reference Number 2025-150) by emailing comments to xbrlguide@fasb.org or by sending written comments to “Chief of Taxonomy Development, FASB 801 Main Avenue, P.O. Box 5116, Norwalk, CT 06856-5116.” Include the File Reference Number indicated above and on the cover of the proposed Guide.
The comment period for the proposed Guide ends on September 3, 2024.
The Financial Accounting Standards Board (FASB) has issued a Proposed Taxonomy Implementation Guide, Income Taxes (Topic 740), which is based on the 2024 GAAP Financial Reporting Taxonomy. The proposed Guide demonstrates the modeling for the reporting of income taxes under FASB Accounting Standards Codification® Topic 740.
Interested parties may submit comments on the proposed Guide on employee benefits plans (File Reference Number 2025-150) by emailing comments to xbrlguide@fasb.org or by sending written comments to “Chief of Taxonomy Development, FASB 801 Main Avenue, P.O. Box 5116, Norwalk, CT 06856-5116.” Include the File Reference Number indicated above and on the cover of the proposed Guide.
The comment period for the proposed Guide ends on September 3, 2024.
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