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01 October 2026

EY publication highlights accounting implications of Q3 2026 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 18, 2026, except as noted.

Highlights of this edition include:

 — Tax legislation enacted and effective this quarter

 — Other developments to consider for the quarter

 — Things we have our eyes on

 — An update on the enactment status of Pillar Two legislation in various countries

 — A link to our recently updated Technical Line publication, FASB requires entities to provide additional income tax disclosures, which includes enhanced guidance on the disclosure of rate reconciliation, income taxes paid and other items

RELATED RESOURCES

 — For more information about EY's Tax Accounting services, visit us at www.ey.com/US/TaxAccounting

 — For more information about EY's Tax Accounting University education program for clients, visit us at www.ey.com/TAU

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Attachment

Quarterly Tax Accounting Developments for Q3 2026

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Contact Information

For additional information concerning this Alert, please contact:

Tax Accounting and Risk Advisory Services

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

Document ID: 2026-2092

 

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