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Article

Fox Rothschild LLP | USA | 25 Nov 2012

Financial Accounting Standards Board continues to review application of Fin 48 (ASC-70) to private companies

"FIN 48 clarifies the guidelines for accounting of uncertainty in income taxes on financial statements of enterprises per FASB Statement No. 109, Accounting for Income Taxes, and removes uncertain income tax positions from the guidance provided under FAS 5, Accounting for Contingencies."

Article

Fox Rothschild LLP | USA | 23 May 2011

Financial Accounting Standards Board's oversight group will test a new review process for existing standards under FIN 48

The Financial Accounting Standards Board's oversight organization announced May 20 that it will test a new review process for existing standards with an analysis of FASB Interpretation No. 48, "Accounting for Uncertainty in Income Taxes."

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