Understanding Accounting
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ASU 2023-09 — improvements to income-tax disclosures

FASB amendment expanding annual rate reconciliation, income taxes paid, pretax income, and tax expense disclosures.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
ASU 2023-09
Relevant parts
Summary; amendments to Topic 740 and Subtopic 230-10
Currency
current · checked Aug 8, 2026

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The amendments are in the current teaching lane as of the research date. Public business entities provide the specified amount-and-percentage rate table; all entities provide the applicable taxes-paid and other annual disaggregations under their scope requirements.