Early Indications of the Impact of Fin 48
Posted: 19 Dec 2007
Abstract
This article provides an examination of initial Financial Accounting Standards Board Interpretation 48 disclosures for calendar-year-end public companies, which were required to disclose the anticipated effects of the new standard in their December 31, 2006, Forms 10-K.
JEL Classification: M41, M44
Suggested Citation: Suggested Citation
Nichols, Nancy B. and Baril, Charles Purdom and Briggs, John W., Early Indications of the Impact of Fin 48. Tax Notes, Vol. 116, No. 2, 2007, Available at SSRN: https://ssrn.com/abstract=1077226
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