Genuine Learning Blog: ASU 2023-09

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In response to the requests of investors for more disaggregation, the FASB has issued ASU 2023-09, Improvements to Income Tax Disclosures. The ASU will require additional disclosures and disaggregation for both public entities as well as private entities. The standard will be effective for public business entities, for annual periods beginning after December 15, 2024 and for entities other than public business entities, the ASU is effective for annual periods beginning after December 15, 2025.

SCACPA is excited to partner with Galasso Learning Solutions and the Genuine Learning Blog for real-time A&A updates and answers for SCACPA members.

With over 15 years of experience in the accounting profession, Melisa Galasso designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She closely monitors regulatory bodies for changes in auditing and accounting guidance and serves as a subject matter expert in implementing the updated guidance.

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