Accounting Standards Update · 2009
ASU 2009-06 — Income Taxes (Topic 740)
Affects740 Income Taxes
The Board is issuing this Update to provide additional implementation guidance on accounting for uncertainty in income taxes and to eliminate the disclosures required by paragraph 740-10-50-15(a) through (b) for nonpublic entities.
Issued: September 2, 2009
Text as published in the FASB Accounting Standards Codification, Basic View.