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. --- 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 this topic. General Announcements: Background The purpose of this discussion was to share with the Board a technical inquiry and staff response related to...