Year-end FIN 48-related disclosures required, even if deferring application.

On Dec. 30, 2008, the Financial Accounting Standards Board released FSP FIN 48-3, Effective Date of FASB Interpretation No. 48 for Certain Non-public Enterprises. The FSP defers the effective date of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes, for certain non-public enterprises, including non-public not-for-profit organizations, for fiscal years beginning after Dec. 15, 2008. It is important to note that under FSP FIN 48-3, a...

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