The Financial Accounting Standards Board (FASB) has published a memorandum on an inquiry and response related to the applicability of deferred tax accounting to the minimum tax described in the Global Anti-Base Erosion (GloBE) rules, which was discussed during a board meeting held on 1 February 2023.
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Type of Document and Timing Based on the Technical Plan:
The FASB staff responded to a technical inquiry received.
Tentative Board Decisions:
No technical decisions were made on t…