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 Interpretation No. 48 from the Financial Accounting Standards Board.

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.

• In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740).

• In Part XIII, provide the text of the footnote to the organiZation's financial statements that reports the organiZation's liability for uncertain tax positions under FIN 48 (ASC 740).

• 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 means Financial Accounting Standard Board Interpretation Number 48: Accounting for Uncertainty in Income Taxes.

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 means FASB Interpretation No. 48, generally entitled “Accounting for Uncertainty in Income Taxes.”

FIN 48 shall have the meaning set forth in Section 5.5(a).

FIN 48 means FASB Interpretation 48 issued by the Financial Accounting Standards Board.

FIN 48 as defined in Section 8.8(a)(iv);