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What is the future of the M-3 with respect to reporting of deferred income taxes and the provisions of FAS 109?

April 26, 2017Deferred FAS future income taxes M-3 respect

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What is the future of the M-3 with respect to reporting of deferred income taxes and the provisions of FAS 109?

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A. Schedule M-3 will be updated as necessary to ensure that the schedule elicits information on emerging issues, evolving tax and business trends and book-tax differences caused by new or changed FASB accounting rules and/or tax law.