Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- 2025 GAAP Taxonomy
- Relevant parts
- Examples 1 through 5
- Currency
- current · checked Aug 8, 2026
The examples connect the tax note to current and deferred expense, taxes paid, rate reconciliation, deferred balances, and unrecognized tax benefits. The course uses them to make disclosure analytics and XBRL structure visible, not to dictate one note layout.