Document Type

Article

Publication Date

2008

Source Publication

Review of Business Information Systems

Source ISSN

1534-665X

Abstract

While FASB Interpretation 48 (FIN 48), Accounting for Uncertainty in Income Taxes-An Interpretation of Statement of Financial Accounting Standards (SFAS) 109, Accounting for Income Taxes applies to both privately-held and publicly traded companies, privately-held companies have characteristics that can impact implementation. This paper reports the findings of a survey of the top 100 privately-held companies to determine how these organizations are addressing the staffing of tax department personnel, process controls and knowledge acquisition during the implementation of FIN 48.

Comments

Published version. Review of Business Information Systems, Vol. 12, No. 2 (2008): 9-13. Permalink. © The Clute Institute 2008. Used with permission. Published under Creative Commons License CC-BY 2.0.

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