Examples of FIN 48 in a sentence
FIN 48 is effective for fiscal years beginning after December 15, 2006.
FIN 48 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740).
In Part XIII, provide the text of the footnote to the organiZation's financial statements that reports the organiZation's liability for uncertain tax positions under FIN 48 (ASC 740).
FIN 48 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.