Early Indications of the Impact of Fin 48

Posted: 19 Dec 2007

See all articles by Nancy B. Nichols

Nancy B. Nichols

James Madison University - College of Business

Charles Purdom Baril

James Madison University - School of Accounting

John W. Briggs

James Madison University - School of Accounting

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

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

Nancy B. Nichols (Contact Author)

James Madison University - College of Business ( email )

Harrisonburg, VA 22807
United States

Charles Purdom Baril

James Madison University - School of Accounting ( email )

Harrisonburg, VA 22807
United States

John W. Briggs

James Madison University - School of Accounting ( email )

Harrisonburg, VA 22807
United States

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