Financial Accounting Standards Board Fin 48

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Fin 48 And Tax Compliance

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Author : Lillian F. Mills
language : en
Publisher:
Release Date : 2011

Fin 48 And Tax Compliance written by Lillian F. Mills and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.

We develop a model to examine the effects of Financial Accounting Standards Board (FASB) Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48), on the strategic interaction between publicly-traded corporate taxpayers and the government. Several of our findings contradict conjectures voiced by members of the business community regarding the economic effects of implementing FIN 48. Specifically, taxpayers with strong facts obtain higher expected payoffs from uncertain tax benefits and some disclosed liabilities understate the expected tax liability. Consistent with the common conjectures, however, some taxpayers are more likely to be audited or are deterred from entering into transactions that generate uncertain benefits because of FIN 48.

Early Indications Of The Impact Of Fin 48

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Author : Nancy B. Nichols
language : en
Publisher:
Release Date : 2008

Early Indications Of The Impact Of Fin 48 written by Nancy B. Nichols and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.

This article provides an examination of initial Financial Accounting Standards Board Interpretation 48 disclosures for calendar-year-end public companies, which were required to disclose the anticipated effects of the new standard in their December 31, 2006, Forms 10-K.

Insights From The Initial Post Implementation Review Of Fin 48

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Author : Jennifer Blouin
language : en
Publisher:
Release Date : 2013

Insights From The Initial Post Implementation Review Of Fin 48 written by Jennifer Blouin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.

In 2009, the Financial Accounting Foundation (FAF) determined that the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) standard setting process required a formal review to monitor and address issues that can arise after the implementation of accounting standards. The FAF selected FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, as the initial post-implementation review (PIR) standard. This paper informs the academic community about the PIR process and provides an academic perspective on the initial PIR of FIN 48. In particular, we demonstrate the role of the academic literature using the FIN 48 literature review prepared as part of the PIR process.

Accounting Standards

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Author :
language : en
Publisher:
Release Date : 2006

Accounting Standards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accounting categories.

Statement Of Financial Accounting Standards

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Author : Financial Accounting Standards Board
language : en
Publisher:
Release Date : 1973

Statement Of Financial Accounting Standards written by Financial Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with Accounting categories.

Fasb Accounting Standards Nineteen Eighty Eight To Nineteen Eighty Nine

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Author : Financial Accounting Standards Board
language : en
Publisher: Irwin Professional Publishing
Release Date : 1988-08

Fasb Accounting Standards Nineteen Eighty Eight To Nineteen Eighty Nine written by Financial Accounting Standards Board and has been published by Irwin Professional Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988-08 with Business & Economics categories.

Did Fin 48 Improve Comparability In The Financial Reporting Of Income Taxes

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Author : John D. Phillips
language : en
Publisher:
Release Date : 2017

Did Fin 48 Improve Comparability In The Financial Reporting Of Income Taxes written by John D. Phillips and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.

This study investigates whether Financial Accounting Standards Board Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, improved comparability in the financial reporting of income tax expense. This research is important because it provides evidence on whether the standard improved comparability in accounting for income taxes. It also provides evidence useful to market participants in evaluating the decision usefulness of reported tax information. We use a comparability measure developed by De Franco et al. (2011) and, by definition, compute the comparability of income tax expense as the difference in comparability between pre-tax and after-tax income. We find that FIN 48 improved the comparability of income tax expense for more tax aggressive firms and firms that managed earnings prior to the issuance of FIN 48. This evidence is consistent with improved consistency in the measurement and recognition of uncertain tax benefits under FIN 48 leading to an improvement in income tax expense comparability for firms most likely to have greater uncertain tax positions and for firms that used the tax reserve to opportunistically manage earnings.

Financial Accounting Standards Board Interpretation

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Author : Financial Accounting Standards Board
language : en
Publisher:
Release Date : 1974

Financial Accounting Standards Board Interpretation written by Financial Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1974 with categories.

Accounting Standards

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Author :
language : en
Publisher:
Release Date : 2006

Accounting Standards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accounting categories.

The Financial Accounting Standards Board And Small Business Growth

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Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and Investment
language : en
Publisher:
Release Date : 2005

The Financial Accounting Standards Board And Small Business Growth written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and Investment and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.