FIN 48 definition

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.

  • FIN 48 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods and disclosure.

  • The provisions of FIN 48 are effective for fiscal years beginning after December 15, 2006.

  • The Company has no material uncertain tax positions pursuant to FASB Interpretation 48 (FIN 48), Accounting for Uncertainty in Income Taxes.

  • FIN 48 also provides guidance on derecognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition.

  • FIN 48 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition.


More Definitions of FIN 48

FIN 48 has the meaning set forth in Section 3.6(j).
FIN 48 has the meaning set forth in Section 3.15(a)(iii).
FIN 48 shall have the meaning set forth in Section 5.5(a).
FIN 48 as defined in Section 4.12(k);
FIN 48 means FASB Interpretation 48 issued by the Financial Accounting Standards Board.
FIN 48 as defined in Section 8.8(a)(iv);

Related to FIN 48

  • FASB means the Financial Accounting Standards Board.

  • IFRS means the International Financial Reporting Standards as issued by the International Accounting Standards Board.

  • IASB means the International Accounting Standards Board;

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

  • auditing standards means auditing standards as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;

  • U.S. GAAP means United States generally accepted accounting principles.

  • Accounting means activities providing information, usually quantitative and often expressed in monetary units, for:

  • Company’s Auditors means an independent firm of accountants duly appointed as auditors of the Company;

  • Financial Reporting Measure means any measure determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures derived wholly or in part from such measures, including GAAP, IFRS and non-GAAP/IFRS financial measures, as well as stock or share price and total equityholder return.

  • Financial Reporting Measures means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.

  • Accounting Authority means the Board of PRASA;

  • PCAOB means the Public Company Accounting Oversight Board.

  • Accounting Manual means the latest version of the document titled “Accounting for Parents and Citizens Associations” that is published by the Department of Education as amended from time to time.

  • HKFRS Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants

  • Accounting Policies means those specific accounting policies set out in Schedule 2.6(1).

  • FAS means Free alongside shipment

  • Independent Certified Public Accountant means a person duly registered in good standing and entitled to practice as a certified public accountant under the laws of the place of his residence or principal office and who is in fact independent. In determining whether an accountant is independent with respect to a particular person, appropriate consideration should be given to all relationships between the accountant and that person or any affiliate thereof. Determination of an accountant’s independence shall not be confined to the relationships existing in connection with the filing of reports with the awarding authority.

  • ASC means the Financial Accounting Standards Board Accounting Standards Codification, as in effect from time to time.

  • KPMG means KPMG LLP.

  • Target Financial Statements has the meaning set forth in Section 3.4.

  • Company Auditor means Xxxxx Xxxxx US, LLP (FKA: Xxxxx Xxxxx Xxxxxxx Xxxxxx, LLP), with offices located at 000 Xxxxx Xxxxx Xxxxxx, Xxxxx 0000, Xxxxxxxxxxx, XX 00000-0000.

  • Company Financials means the Audited Financial Statements and the Interim Financial Statements.

  • Counting room means a suitable and convenient private place or room,

  • Accounting Standard means GAAP.

  • Compliance Audit means the procedure (in a form advised by the GLA from time to time) by which an auditor independent of the Grant Recipient certifies (at the Grant Recipient's cost) whether the Named Projects developed or Rehabilitated pursuant to this Agreement satisfy the GLA's procedural compliance requirements (as described in the Affordable Housing Capital Funding Guide);

  • Company Financial Statements has the meaning set forth in Section 3.6(a).