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October 6, 2023

EY publication highlights accounting implications of 2023 Q3 income tax developments

The Quarterly tax developments for the quarter ended September 30 is attached below. Prepared by Ernst & Young LLP's Tax Accounting group, this publication provides a quarterly overview of enacted tax legislation, as well as regulatory developments and other items through September 15, 2023, except as noted. Highlights of this edition include:

 — Tax legislation enacted this quarter

 — Tax legislation effective this quarter

 — Other developments to consider for the quarter

 — Things we have our eyes on

 — FASB guidance on enhanced income tax disclosures

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Contact Information
For additional information concerning this Alert, please contact:
Tax Accounting and Risk Advisory Services
   • Angela Evans (
   • George Wong (

Published by NTD’s Tax Technical Knowledge Services group; Maureen Sanelli, legal editor


Quarterly Tax Accounting Developments for Q3 2023