FIN 48

Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement 109

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FIN 48 News Bytes

• FIN 48 problems for private companies to get attention
• Private companies receive partial FIN 48 exemption

Quick Links and Online Resources

• Staff Position (FSP) FIN 48-2, Effective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises
• FASB Interpretation 48, Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement 109

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