Fin 48 Accounting For Uncertain Income Tax Positions
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Fin 48
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Author : Warren, Gorham & Lamont
language : en
Publisher:
Release Date : 2008
Fin 48 written by Warren, Gorham & Lamont and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Financial statements categories.
Accounting For Income Taxes
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Author : Amy Dunbar
language : en
Publisher:
Release Date : 2008
Accounting For Income Taxes written by Amy Dunbar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Accounting categories.
... provides a comprehensive analysis of FASB interpretation no. 48, Accounting for uncertainty in income tax position--an interpretation of FASB statement no. 109, which addresses the accounting for uncertainty in income taxes recognized in a company's financial statements in accordance with FASB statement no. 109, Accounting for income taxes.
Fin 48 Answer Book 2009 Edition
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Author : Mark L. Friedlich
language : en
Publisher: CCH
Release Date : 2008-08
Fin 48 Answer Book 2009 Edition written by Mark L. Friedlich and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-08 with Business & Economics categories.
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 conveys the complex subject matter of implementing and applying FIN 48.
An Analysis Of Fin 48 Accounting For Uncertain Tax Positions
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Author : Danielle E. Rolfes
language : en
Publisher:
Release Date : 2008
An Analysis Of Fin 48 Accounting For Uncertain Tax Positions written by Danielle E. Rolfes and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Income tax categories.
Accounting For Income Taxes
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Author : Amy Dunbar
language : en
Publisher:
Release Date : 2008
Accounting For Income Taxes written by Amy Dunbar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Income tax categories.
...Analyzes issues that arise due to FASB interpretation no. 48, Accounting for uncertainty in income tax positions--an interpretation of FASB statement no. 109, which addresses the accounting for uncertainty in income taxes recognized in a company's financial statements in accordance with FASB statement no. 109, Accounting for Income Taxes.
Fin 48
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Author : David M. Sheehan
language : en
Publisher:
Release Date : 2006
Fin 48 written by David M. Sheehan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Corporations categories.
"New FASB Interpretation 48 on Accounting for Uncertainty in Income Taxes ("FIN 48") will soon become effective, setting new thresholds for recognizing and measuring the benefits of a company's tax return positions in its financial statements."
Accounting For Income Taxes
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Author : Christopher Desmond (Economist)
language : en
Publisher:
Release Date :
Accounting For Income Taxes written by Christopher Desmond (Economist) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Corporations categories.
... provides an overview of the two-step process required under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740-10 (formerly FASB Interpretation No. 48 (FIN 48)) and its application to transfer pricing. The Portfolio provides guidance on determining the units of account and identifying uncertain tax positions; recognizing uncertain tax positions; and evaluating the arm's-length nature of intercompany pricing. It further explains measurement analyses; disclosures; and the key stakeholders affected by ASC 740-10 in relation to transfer pricing.
Differences Between Fin 48 And Ifric 23
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Author : Carolin Seibert
language : en
Publisher: Springer Nature
Release Date : 2022-08-31
Differences Between Fin 48 And Ifric 23 written by Carolin Seibert and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-31 with Business & Economics categories.
Uncertainties about the tax treatment of business transactions in the tax return or tax balance sheet can cause significant accounting challenges for current and deferred taxes in the financial statements. Whereas the accounting treatment of tax risks or tax audit risks has been regulated under US GAAP since 2006, a corresponding IFRS regulation was only published in 2017 and is effective from the 2019 fiscal year. The author takes this as an opportunity to analyze and critically assess the differences between the US GAAP accounting regulation “FIN 48 – Accounting for Uncertainty in Income Taxes” and the IFRS accounting regulation “IFRIC 23 – Uncertainty over Income Tax Treatments”. Building on the insights from her analysis, the author also examines the problem areas arising from IFRIC 23 from the perspective of the German tax authorities, German business practice and German advisory practice.
Fin 48 Uncertainty And Transfer Pricing
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Author : Susan C. Borkowski
language : en
Publisher:
Release Date : 2014
Fin 48 Uncertainty And Transfer Pricing written by Susan C. Borkowski and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Financial Accounting Standards Board Interpretation No. 48: Accounting for Uncertainty in Income Taxes (hereafter, FIN48) has changed significantly how corporations must disclose uncertain tax positions. One uncertain tax position experienced by most TNCs is related to the cross-border shifting of income due to its transfer pricing transactions, its characterization of specific transactions as not affecting reportable income or as tax exempt, and its management decision that specific income is not taxable by a foreign tax authority (August 2008). The main areas of interest in this study are a TNC's disclosures of its uncertain tax positions both generally and specific to transfer pricing. These disclosures are assessed pre- and post-FIN 48 implementation in both a traditional statistical analysis and in a content analysis of the related footnotes to the annual reports for 2006 through 2009. DATA ANALYSIS IN PROCESS.
Financial Accounting Standards Board Fin 48
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Author : Thomson Reuters
language : en
Publisher:
Release Date : 2010
Financial Accounting Standards Board Fin 48 written by Thomson Reuters and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Financial statements categories.