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FASB (Financial Accounting Standards Board). (2023). Accounting Standards Update (ASU) 2023-09: Income Taxes (Topic 740) — Improvements to Income Tax Disclosures. Norwalk, CT: FASB.
FASB Codification. (Atual). Accounting Standards Codification (ASC) 740 — Income Taxes. Norwalk, CT: Financial Accounting Foundation.
FASB. (2023). Summary and Basis for Conclusions — ASU 2023-09. Norwalk, CT: Financial Accounting Standards Board.
AICPA. (2024). Audit and Accounting Guide: Income Taxes. New York, NY: American Institute of Certified Public Accountants.
Deloitte. (2024). Heads Up — FASB Issues ASU 2023-09 on Income Tax Disclosures. Deloitte Development LLC.
BDO. (2024). Accounting for Income Taxes: ASU 2023-09 Overview. BDO USA, LLP.