FIN 48 delay rejected.
Position | FASB News - Financial Interpretation Number - Brief article |
FASB unanimously decided to move forward with the implementation of FIN 48, Accounting for Uncertainty in Income Taxes, despite receiving approximately 400 requests for a one-year delay.
FIN 48 was created in June 2006 as a result of SEC concerns about the diverse practices in accounting for uncertain tax positions and the possibility of earnings management, given that taxes are part of the balance sheet and reported earnings.
Companies must comply with the accounting rule by the end of the first fiscal...
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