The AICPA has issued Technical Questions and Answers (TQAs) 3300.03 - .05, FASB ASC 740 Implications of the One Big Beautiful Bill Act (OBBBA), in AICPA Technical Questions and Answers, that provides nonauthoritative guidance to address certain considerations under FASB Accounting Standards Codification (ASC) 740, Income Taxes, for both interim reporting and the enhanced income tax disclosures required by FASB Accounting Standards Update (ASU) No. 2023-09, Improvements to Income Tax Disclosures.
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TQA Section 3300.03 - .05, FASB ASC 740 Implications of the One Big Beautiful Act
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