FIN 48 Answer Book is designed to for practitioners who need quick and authoritative answers to questions concerning the implementation of FIN 48. This book uses simple straightforward language to provide guidance on consistent accounting practices and criteria for enterprises reporting tax benefits from uncertain tax positions. The question-and-answer format, with its breadth of coverage, effectively conveys the complex subject matter of implementing and applying FIN 48.Accordingly, other parts of the research credit Regulations (i.e., the three prior sets of research credit Regulations issued over the five years preceding ... Most notably, the 2003 final Regulations confirm that there is no separate discovery test.
|Title||:||Fin 48 Answer Book, 2009 Edition|
|Author||:||Mark L. Friedlich|
|Publisher||:||CCH - 2008-08|