Academic Research on FIN 48: What Have We Learned? Prepared for the Financial Accounting Foundations’ Post-Implementation Review of Financial Accounting Standards Board Interpretation No. 48

44 Pages Posted: 19 Dec 2012 Last revised: 10 Jul 2013

See all articles by Jennifer Blouin

Jennifer Blouin

University of Pennsylvania - Accounting Department

Leslie A. Robinson

Dartmouth College - Tuck School of Business; Dartmouth College - Accounting

Date Written: October 31, 2011

Abstract

This paper is the academic literature review delivered to the Financial Accounting Foundation (FAF) in October 2011 as part of a post-implementation review (PIR). The FAF determined in 2009 that the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) standard setting process required a formal review to monitor and address issues that can arise after the implementation of accounting standards. The FAF selected FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, as the initial PIR standard. Moreover, the FAF identified academic research related to the chosen standard as an important input into the PIR. As such, academics with expertise on the selected standard are identified to provide a written summary of the literature, with the objective of making the research more accessible.

Keywords: FIN 48, post-implementation review, financial accounting foundation

Suggested Citation

Blouin, Jennifer and Robinson, Leslie, Academic Research on FIN 48: What Have We Learned? Prepared for the Financial Accounting Foundations’ Post-Implementation Review of Financial Accounting Standards Board Interpretation No. 48 (October 31, 2011). Available at SSRN: https://ssrn.com/abstract=2191137 or http://dx.doi.org/10.2139/ssrn.2191137

Jennifer Blouin

University of Pennsylvania - Accounting Department ( email )

1315 SHDH
3620 Locust Walk
Philadelphia, PA 19104-6365
United States
215-898-1266 (Phone)

Leslie Robinson (Contact Author)

Dartmouth College - Tuck School of Business ( email )

Hanover, NH 03755
United States

Dartmouth College - Accounting ( email )

100 Tuck Hall
Hanover, NH 03755
United States
603-646-4018 (Phone)

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