Clearwater Paper(CLW) - 2024 Q1 - Quarterly Report

1 5 The accompanying notes are an integral part of these consolidated financial statements. (Unaudited) In December 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2023-09, Income Taxes—Improvements to Income Tax Disclosures (Topic 740), which requires enhanced disclosures primarily related to the rate reconciliation and disaggregation of income taxes paid. This ASU is effective for annual periods beginning after December 15, 2024, with early adoption permi ...