The good news is that on Oct. 15, 2008, FASB deferred the effective date of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48), for all nonpublic companies for one year.
The reporting requirements of FASB Interpretation no. 48 have exacerbated an already vexing matter for many CPAs and taxpayers—the uncertainty surrounding the tax issue of nexus. Much of that ...
With Sarbanes-Oxley tamed and states hungry for new revenue, tax professionals say 2008 will be a year of reckoning for corporate finance staffs booking tax benefits and liabilities in accordance with ...
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