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.The simplicity of the ASC may be especially welcome to many traditional start-up companies, e.g., those that did not ... minimum research credit to a start-up company, without annual complexity in computation, and the ASC credit amount inanbsp;...
|Title||:||Fin 48 Answer Book, 2009 Edition|
|Author||:||Mark L. Friedlich|
|Publisher||:||CCH - 2008-08|