Insights from the Initial Post-Implementation Review of FIN 48

33 Pages Posted: 8 Dec 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: December 5, 2013

Abstract

In 2009, the Financial Accounting Foundation (FAF) determined 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 post-implementation review (PIR) standard. This paper informs the academic community about the PIR process and provides an academic perspective on the initial PIR of FIN 48. In particular, we demonstrate the role of the academic literature using the FIN 48 literature review prepared as part of the PIR process.

Suggested Citation

Blouin, Jennifer and Robinson, Leslie, Insights from the Initial Post-Implementation Review of FIN 48 (December 5, 2013). Available at SSRN: https://ssrn.com/abstract=2364809 or http://dx.doi.org/10.2139/ssrn.2364809

Jennifer Blouin (Contact Author)

University of Pennsylvania - Accounting Department ( email )

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

Leslie Robinson

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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