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- Fin_48 abstract "FIN 48 (mostly codified at ASC 740-10) is an official interpretation of United States accounting rules that requires businesses to analyze and disclose income tax risks. It was effective in 2007 for publicly traded entities, and is now effective for all entities adhering to US GAAP. A business may recognize an income tax benefit only if it is more likely than not that the benefit will be sustained. The amount of benefit recognized is based on relative probable outcomes.".
- Fin_48 wikiPageExternalLink topic-740-10-25-subsect-01-109314.
- Fin_48 wikiPageExternalLink BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhere=1175820931560&blobheader=application%2Fpdf.
- Fin_48 wikiPageID "29517485".
- Fin_48 wikiPageLength "6776".
- Fin_48 wikiPageOutDegree "9".
- Fin_48 wikiPageRevisionID "654925657".
- Fin_48 wikiPageWikiLink Category:Generally_Accepted_Accounting_Principles.
- Fin_48 wikiPageWikiLink Category:Taxation.
- Fin_48 wikiPageWikiLink Deferred_tax.
- Fin_48 wikiPageWikiLink Financial_Accounting_Standards_Board.
- Fin_48 wikiPageWikiLink Generally_Accepted_Accounting_Principles.
- Fin_48 wikiPageWikiLink Generally_Accepted_Accounting_Principles_(United_States).
- Fin_48 wikiPageWikiLink Generally_accepted_accounting_principles.
- Fin_48 wikiPageWikiLink Income_tax.
- Fin_48 wikiPageWikiLink Internal_Revenue_Service.
- Fin_48 wikiPageWikiLink Taxable_income.
- Fin_48 wikiPageWikiLink US_GAAP.
- Fin_48 hasPhotoCollection Fin_48.
- Fin_48 wikiPageUsesTemplate Template:Orphan.
- Fin_48 wikiPageUsesTemplate Template:Reflist.
- Fin_48 subject Category:Generally_Accepted_Accounting_Principles.
- Fin_48 subject Category:Taxation.
- Fin_48 hypernym Interpretation.
- Fin_48 type Article.
- Fin_48 type Work.
- Fin_48 type Article.
- Fin_48 comment "FIN 48 (mostly codified at ASC 740-10) is an official interpretation of United States accounting rules that requires businesses to analyze and disclose income tax risks. It was effective in 2007 for publicly traded entities, and is now effective for all entities adhering to US GAAP. A business may recognize an income tax benefit only if it is more likely than not that the benefit will be sustained. The amount of benefit recognized is based on relative probable outcomes.".
- Fin_48 label "Fin 48".
- Fin_48 sameAs m.0ds3lv2.
- Fin_48 sameAs Q5449314.
- Fin_48 sameAs Q5449314.
- Fin_48 wasDerivedFrom Fin_48?oldid=654925657.
- Fin_48 isPrimaryTopicOf Fin_48.