FIN 48 Answer Book (2008 Edition)Topics and Contents |
| Overview and Scope of Fin 48 |
| Identifying Tax Positions |
| Determining the Unit of Account |
| Recognition of Tax Benefits Under the "More Likely Than Not" Threshold |
| Measuring the Benefit |
| Changes in Subsequent Periods |
| Interest and Penalties |
| Financial Statement Classification |
| Disclosure |
| Tax Examination Management |
| Tax Planning |
| Effective Date and Transition |
| FASB Staff Position No. FIN 48-1 |
| Ongoing FIN 48 Reporting |
| AICPA FIN 48 Guidance |
| Jurisdictional Public Utilities and Licensees, Natural Gas Companies, Oil Pipeline Companies, and Centralized Service Companies |
| Financial Services Industry |
| Appendix A: Practice Aids |
| Appendix B: Best Practices |
| Appendix C: Sample Filings: Securities Exchange Commission Filings and FIN 48: Sample Sab 74 FIN 48 Disclosures |
| Appendix D: Sample Filings: Securities Exchange Commission Filings and FIN 48: Sample Interim 10Q FIN 48 Filings |
| Appendix E: FIN-48: FIN 48, Accounting for Uncertainty in Income Taxes--An Interpretation of FASB Statement No. 109 |
| Appendix F: FIN FSP 48-1: Definition of "Settlement" in FASB Interpretation No. 48 |