FIN 48 has the meaning set forth in Section 4.09.
FIN 48 means interpretation no. 48, Accounting for Uncertainty in Income Taxes – an interpretation of FASB Statement No. 109, issued by the Financial Accounting Standards Board.
FIN 48 means the Financial Accounting Standards Board Interpretation No. 48.
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.
Each Fund shall pay GFS $250.00 per calendar quarter for FIN 48 Compliance.
FIN 48 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
FIN 48 also provides guidance on other matters related to accounting for income taxes.
More Definitions of FIN 48
FIN 48 means Financial Accounting Standard Board Interpretation Number 48: Accounting for Uncertainty in Income Taxes.
FIN 48 has the meaning set forth in Section 3.15(a)(iii).
FIN 48 has the meaning set forth in Section 3.6(j).
FIN 48 means FASB Interpretation 48 issued by the Financial Accounting Standards Board.
FIN 48 as defined in Section 8.8(a)(iv);
FIN 48 shall have the meaning set forth in Section 5.5(a).
FIN 48 as defined in Section 4.12(k);