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Potential Changes Coming to Income Tax Disclosures


Webcast overview

On March 15, 2023, the Financial Accounting Standards Board (FASB) published Proposed Accounting Standards Update (ASU)—Income Taxes (Topic 740): Improvements to Income Tax Disclosures

The ASU addresses requests for improved disclosures related to income taxes from investors, lenders, creditors, and other allocators of capital (collectively, investors) that use the financial statements to make capital allocation decisions. The amendments in the proposed ASU would address investor requests for more transparency about income taxes, including jurisdictional information, by requiring consistent categories and greater disaggregation of information in the rate reconciliation and income taxes paid disclosure.

Please join us for our upcoming webcast, where professionals from KPMG’s Washington National Tax as well as KPMG Audit’s Department of Professional Practice will provide an overview of the proposed guidance and walk-through examples of revised disclosures under the proposed guidance.

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