Comment: improving income tax disclosures


In our comments responding to the FASB’s proposed Accounting Standard Update, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, we express support for the Board’s efforts to enhance income tax disclosures, but recommend clarifying or providing  illustrative examples for such areas as categorizing certain rate-reconciling items and  applying 5 percent to both the effective tax rate reconciliation and the disclosure of income taxes paid.


Download our letter to read our comments in full.


More comment letters