FIN 48: A Practical Approach to Adoption and Compliance
11/05/2009
Since 2006 all public companies and some non-public companies have been accounting for their uncertain tax positions under FIN 48, Accounting for Uncertainty in Income Taxes, the standard by which entities must account for uncertain tax positions. Now, all entities with annual periods beginning after December 15, 2008—including S-corporations, partnerships, and not-for-profit organizations—must comply.
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