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Four recently issued Staff Q&A documents from the Financial Accounting Standards Board (“FASB”) address implementation topics associated with the Tax Cuts and Jobs Act. The documents follow the January 11 issuance of a Staff Q&A that addresses whether private entities and nonprofits can apply Staff Accounting Bulletin No. 118.
The new Staff Q&As are as follows and are accessible on the FASB’s Accounting for the Tax Cuts and Jobs Act website: