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Paragraph superseded on 07/01/2010 after the end of the transition period stated in Accounting Standards Update No. 2009-06, Income Taxes (Topic 740): Implementation Guidance on Accounting for Uncertainty in Income Taxes and Disclosure Amendments for Nonpublic Entities.
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Paragraph superseded on 06/23/2016 after the end of the transition period stated in Accounting Standards Update No. 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.
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Paragraph superseded on 07/17/2019 after the end of the transition period stated in Accounting Standards Update No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes.
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Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory.
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Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.
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Accounting Standards Update 2023-09
2025-12-16
2024-12-16
2024-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
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The following represents the transition and effective date information related to Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures:
  1. a
    The pending content that links to this paragraph shall be effective for public business entities for annual periods beginning after December 15, 2024.
  2. b
    For entities other than public business entities, the pending content that links to this paragraph shall be effective for annual periods beginning after December 15, 2025.
  3. c
    Early adoption of the pending content that links to this paragraph is permitted for annual financial statements that have not yet been issued (or made available for issuance).
  4. d
    An entity shall apply the pending content that links to this paragraph on a prospective basis to financial statements for annual periods beginning after the effective date. Retrospective application to each period presented in the financial statements is permitted.
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