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1 821 FIN 48 FIN 48 FIN 48 SFAS 109 SFAS 109 SFAS 109 more likely than not 1 Financial Accounting Standards Board, Statement of Financial Accounting Standards No.109, Accounting for Income Taxes, February 1992, paras. 16 and 17. FASB Interpretation FIN 48 FASB 109 Accounting Standards Codification 740 Income Taxes SFAS 109 FIN 48 SFAS !
2 822 Internal Revenue Service IRS SFAS FASB FASB Interpretation FIN 48 FASB 109 FIN 48 FIN 48 1! SFAS 123 SFAS 123 R Financial Accounting Standards Board, FASB Interpretation No.48, Accounting for Uncertainty in Income Taxes, an interpretation of FASB Statement No.109, June 2006, para. B Post-Implementation Review PIR PIR FASB FIN 48 PIR Financial Accounting Foundation, FASB Standard on Uncertain Income Tax Positions Generally Achieved Its Purpose, FAF Review Team Concludes, News Release 01/12/12. URL : http : // org / cs / ContentServer? c FAFContent _ C & pagename Foundation / FAFContent _ C / FAFNewsPage & cid &pf true Financial Accounting Foundation, Post- Implementation Review Report on FASB Interpretation No.48, Accounting for Uncertainty in Income Taxes, January 2012, p.4 FIN 48 PIR PIR
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6 IRS ambiguous Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing, FIN 48 and Tax Compliance, The Accounting Review Vol.85, No.5, September 2010, p Ibid., p.1724.!
7 FIN FIN FASB FIN 48 FIN 48 1 FIN 48 1 unit of account FIN 48 2 two-step process 13 FIN 48 more likely than not FIN 14 48! FIN 48 FIN 48, para. 4. Fin 48, para. 4. Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing, op. cit., p Fin 48, para. B 2. Ibid., paras. 5 and B 14. Danielle E. Rolfes, An Analysis of Fin 48-Accounting for Uncertain Tax Positions, 2007, p.29. FIN 48, para. A 2. Ibid., para. 6.
8 828 a b legislative intent c 15 Danielle E. Rolfes FIN FIN X , A 200,000 B 200,000 C 200,000 D 50,000 Ibid., para. 7. Danielle E. Rolfes, op. cit., p.32. FIN 48, paras. A 5 A 7.
9 FIN A D 4 A C D 600,000 A C 3 50,000 50,000 FIN 48 IRS 650,000 FIN 48 50,000 2 FIN FIN Ibid., para. 8.
10 830 FIN 48 FIN John 20 Gamino FIN Y FIN $ Ibid., para. 8. Ibid., para. B 41. John Gamino, The new Other Side of The Planning Coin : Identification And Disclosure of Tax Uncertainty, Journal of Taxation, October 2006, p.229. Danielle E. Rolfes, op. cit., pp FIN 48, paras. A 21 A 22.
11 FIN FIN 48 FIN Joanne M. Flood, WILEY GAAP 2013, JOHN WILEY & SONS, INC., 2012, p FIN 48 2 FIN FIN 48
12 832 3 FIN 48 FIN FIN 48 FIN FIN 48 FIN 48 IRS FIN Schedule M-3 IRS 28 Ibid., paras. 15 and 16. Danielle E. Rolfes, op. cit., p.66. Ibid., p.66. FASB, Uncertain Tax Positions Summary of Comment Letter Analysis, para. 43. FIN 48, paras. B 50 and B 64. Burgess J. W. Raby and William L. Raby IRS FIN 48!
13 FIN FIN 48 1 FIN 48 FIN IRS SFAS 5 SFAS 5 30 FIN 48 SFAS 5 Jennifer L. Blouin, Cristi A. Gleason, Lillian F. Mills and Stephanie A. Sikes 70 SFAS 5 tax reserves 31 IRS FIN 48 32! FIN 48 IRS Burgess J. W. Raby and William L. Raby, Quantifying Uncertain Tax Positions, Tax Notes, October 2006, p.156. Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing, op. cit., p Financial Accounting Standards Advisory Council, Attachment G-1, Uncertain Tax Positions, September 2004, pp.1 2 Jennifer L. Blouin, Cristi A. Gleason, Lillian F. Mills and Stephanie A. Sikes, Pre-Empting Disclosure? Firms Decisions Prior to FIN No.48, The Accounting Review Vol.85, No.3, May 2010, p.794. Ibid., p.794. Danielle E. Rolfes, op. cit., p.76.
14 834 2 FIN 48 FIN 48 FIN 48 SFAS 5 IRS FIN 48 Danielle E. Rolfes S&P FIN 48 Jennifer L. Blouin Form 10-Q Form 10-K FIN FIN 48 FIN FIN FIN 48 Jennifer L. Blouin FIN 48 FIN 48 Danielle E. Rolfes, op. cit., p.74. Danielle E. Rolfes FIN 48 Danielle E. Rolfes, op. cit., pp Jennifer L. Blouin, Cristi A. Gleason, Lillian F. Mills and Stephanie A. Sikes, op. cit., pp Chester S. Spatt, Speech by SEC Staff : The Economics of FIN 48 : Accounting for Uncertainty in Income Taxes. URL : http : //
15 FIN FIN IRS FIN FIN 48 FIN 48 SFAS 5 IRS 38 FIN 48 SFAS 5 FIN 48 FIN SFAS 5 IRS IRS 40 FIN 48 FIN 48 SFAS 5 FIN 48 FIN 48 FIN 48 Jennifer L. Blouin, Cristi A. Gleason, Lillian F. Mills and Stephanie A. Sikes, op. cit., p.808. Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing, op. cit., pp Jennifer L. Blouin, Cristi A. Gleason, Lillian F. Mills and Stephanie A. Sikes, op. cit., p.794. Ibid., pp Ibid., p.794.
16 836 FIN FIN Ibid., pp Ibid., p.808. Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing, op. cit., pp
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IFAC International Auditing Practice Committee Issued by the International Federation of Accountants
IFAC International Auditing Practice Committee Issued by the International Federation of Accountants Accounting estimate Accounting system Adverse opinion Agreed-upon procedures engagement Analytical