Accounting For Uncertain Tax Positions (Fin 48) Manager

Accounting for Uncertain Tax Positions (FIN 48) Manager™
All-in-one compliance resource that simplifies implementation and planning for accounting for uncertain tax positions

Accounting for Uncertain Tax Positions (FIN 48) Manager™ is an authoritative, comprehensive resource on IntelliConnect® that brings together all the support materials, tools and practice aids necessary to structure and complete your compliance under FASB Codification Topic 740, Income Taxes, for uncertain tax positions (UTP). It allows you to quickly obtain critical information about federal, state and international issues surrounding implementation and planning.

Formats available/Update frequency

IntelliConnect®
Updated as needed

Questions & Answers (Q & A’s)
An easy-to-use Q & A format covers all the imortant issues.

Overview and Scope
Identifying Tax Positions
Determining the Unit of Account
Recognition of Benefits under the “More-Likely-than Not” Tax Threshold
Measuring the Benefit
Changes in Subsequent Periods
Interest and Penalties
Financial Statement Classification
Disclosures
Tax Examination Management
Tax Planning
Effective Dates and Transition
Ongoing Reporting for UTPs
AICPA Guidance
Differences Between US GAAP and IFRS
Jurisdictional Public Utilities and Licensees, Natural Gas Companies, Oil Pipeline Companies and Centralized Service Companies
Financial Services Industry
UTPs and Alternative Investment Funds

Practice Aids
A full complement of practice aids give you the tools to fully understand UTP issues.

Compliance Workflow Plan
Compliance Workflow Plan Detailed
Compliance Checklist
Financial Period Reporting — Quantitative Analysis
Financial Period Reporting — Qualitative Analysis
Financial Period Reporting — New Tax Position Analysis
Financial Period Reporting — Documenting Analytic Decisions
International Compliance Checklist
International Tax Issues Sample Memo
Tax Position Checklist
Implementation Sample Memo
State Tax Issues Sample Memo
Transfer Pricing Sample Memo
Inventory Tracker Templates
UTP Documentation Request Form
Impact on Internal Controls Sample Memo
Auditing Estimates Checklist
Sample Memo to the Board of Directors
Sample memo to the Audit Committee

Best Practices
Benefit from the experience of tax directors at large corporations.

The Internal Revenue Service and UTPs
The AICPA and UTPs
The Securities and Exchange Commission and UTPs
UTP Surveys
Audit Committees and UTPs
Internal Controls and UTPs
UTP Best Practices for Private Companies
Transfer Pricing and UTPs

Securities and Exchange Commission Sample Filings

Sample 10K Filings 2008 (Annual)
Sample 10Q Filings
Sample SAB 74 Disclosures
Updated quarterly and annually

Time-Saving Features

More than 200 Q & A’s walk you through issues relating to accounting for uncertain tax positions.
Practice aids give you the information and real-world tools to fully comprehend tough UTP issues.
Nearly 30 MultiState Smart Charts™ allow you to quickly chart state tax issues in one jurisdiction, or compare tax treatments across multiple jurisdictions.
All UTP-related filings and disclosure documents are integrated for easy access, anytime.
Tax directors at large corporations share their implementation and compliance experiences in Best Practices.
Timely updates ensure that you have access to the most up-to-date, accurate information available.
Sample SEC filings are included.
Updated to reflect the FASB Accounting Standards Codification™.

Multistate Smart Charts™
Easily compare state tax issues across multiple jurisdictions.

Apportionment Rules Going Back 10 Years
Tax Rates Going Back 10 Years
Limitation Periods
State Nexus Rules
State Voluntary Disclosure Programs
• Availability and Scope of Taxpayer Relief
• Application Procedures
• Lookback Period

News and Developments

Accounting Manager Advisor — Monthly Newsletter

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