FIN 48 (Accounting for Uncertainty in Income Taxes)
GPTKB entity
Statements (26)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
public companies private companies not-for-profit organizations pass-through entities |
| gptkbp:fullName |
FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes
|
| gptkbp:hasConcept |
disclosure requirements
interest and penalties on uncertain tax positions measurement of tax benefits tax position recognition threshold transition provisions |
| https://www.w3.org/2000/01/rdf-schema#label |
FIN 48 (Accounting for Uncertainty in Income Taxes)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:measures |
largest amount of benefit greater than 50% likely of being realized
|
| gptkbp:purpose |
clarify accounting for uncertainty in income taxes
|
| gptkbp:recognitionThreshold |
more-likely-than-not
|
| gptkbp:relatedTo |
financial statement disclosure
income tax accounting uncertain tax positions |
| gptkbp:replacedBy |
gptkb:ASC_740
|
| gptkbp:requires |
disclosure of uncertain tax positions
recognition and measurement of tax positions |
| gptkbp:startDate |
December 15, 2006
|
| gptkbp:bfsParent |
gptkb:FASB_Interpretations
|
| gptkbp:bfsLayer |
7
|