Год выпуска: 2008 Автор: Mark L. Friedlich Издательство: Страниц: 600 ISBN: 0808091786
Описание
FIN 48, Accounting for Uncertainty in Income Tax Positions--an Interpretation of FASB Statement No. 109, is one of the most profound changes to hit corporate America since the passage of Sarbanes-Oxley and its impact on the marketplace will be long-term. It impacts both the accounting and tax sides of all enterprises using GAAP, and applies to private businesses, not-for-profits and other types of enterprises in addition to public companies. FIN 48 addresses how companies must treat (recognize, measure, and disclose) uncertain financial tax positions for financial reporting purposes. FIN 48 Answer Book is designed to for practitioners who need quick and authoritative answers to questions concerning the implementation of FIN 48. This book uses simple straightforward language to provide guidance on consistent accounting practices and criteria for enterprises reporting tax benefits from uncertain tax positions. The question-and-answer format, with its breadth of coverage, effectively...
