{
  "id": "ASU 2023-09",
  "title": "Income Taxes (Topic 740): Improvements to Income Tax Disclosures",
  "topic": "740",
  "topicName": "Income Taxes",
  "issuedDate": "2023-12-14",
  "effectiveDate": "2025-01-01",
  "summary": "Accounting standard description.",
  "applicability": "All entities",
  "url": "https://www.fasb.org/standards/accounting-standard-updates",
  "relatedTopics": [
    "946",
    "948"
  ]
}