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 109 1992 12 1!
822 Internal Revenue Service IRS SFAS 109 2 FASB 2006 6 FASB Interpretation FIN 48 FASB 109 FIN 48 FIN 48 1! 2010 3 421 437 SFAS 123 SFAS 123 R 53 5 6 2011 3 86 104 182 5 2012 11 72 83 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 2. 2012 2 Post-Implementation Review PIR PIR FASB FIN 48 PIR 1 2 3 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 : //www.accountingfoundation. org / cs / ContentServer? c FAFContent _ C & pagename Foundation / FAFContent _ C / FAFNewsPage & cid 1176159656324&pf true 2012 02 25 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
FIN 48 823 1 A 200 B 50 5 C 30 1 2 3 4 5 200 200 200 200 200 50 0 0 0 0 150 200 200 200 200 45 60 60 60 60 1 2 3 4 5 200 200 200 200 200 10 10 10 10 10 190 190 190 190 190 45 12 57 60 3 57 60 3 57 60 3 57 60 3 57 133 133 133 133 133 1 2 3 4 5 50 50 50 50 50 10 20 30 40 50 12 9 6 3 0 45 60 60 60 60
824 1 12 12 4 3 3 1 50 IRS IRS 1 Internal Revenue Code IRC 3 IRS IRS 4 2 IRS IRC 3 IRS IRS 2005 261 262
FIN 48 825 2 A B 200 50 1 IRC 2 C 30 1 2 1 1 2 3 4 5 200 200 200 200 200 50 0 0 0 0 150 200 200 200 200 45 60 60 60 60 1 2 3 4 5 200 200 200 200 200 10 10 10 10 10 190 190 190 190 190 45 12 57 60 3 57 60 3 57 60 3 57 60 3 57 133 133 133 133 133
826 2 1 2 3 4 5 200 200 200 200 200 10 10 10 10 10 190 190 190 190 190 57 57 57 57 57 1 2 3 4 5 200 200 200 200 200 10 10 10 10 10 190 190 190 190 190 57 57 57 57 57 133 133 133 133 133 1 IRS 1 45 2 57 1 2 12 57 45 12 ambiguous 5 1 6 7 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.1722. Ibid., p.1724.!
FIN 48 827 8 FIN 48 9 10 FASB 2006 6 FIN 48 FIN 48 1 FIN 48 1 unit of account 11 12 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.1724. 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.
828 a b legislative intent c 15 Danielle E. Rolfes FIN 48 16 FIN 48 3 17 X 4 1 250,000 100 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.
FIN 48 829 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 48 50 18 FIN 48 50 50 Ibid., para. 8.
830 FIN 48 FIN 19 48 John 20 Gamino 2 21 22 FIN 48 4 23 Y FIN 48 100 $100 5 5 80 25 30 60 25 55 50 20 75 40 10 85 20 10 95 0 5 100 60 50 5 25 25 55 60 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.45 46. FIN 48, paras. A 21 A 22.
FIN 48 831 40 40 50 4 100 60 40 FIN 48 FIN 48 1 1 Joanne M. Flood, WILEY GAAP 2013, JOHN WILEY & SONS, INC., 2012, p.834 50 FIN 48 2 FIN 48 50 FIN 48
832 3 FIN 48 FIN 48 24 FIN 48 FIN 48 25 26 FIN 48 FIN 48 IRS FIN 27 48 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!
FIN 48 833 FIN 48 1 FIN 48 FIN 48 29 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.1724. 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.
834 2 FIN 48 FIN 48 FIN 48 SFAS 5 IRS FIN 48 Danielle E. Rolfes S&P500 361 171 94 77 19 33 FIN 48 Jennifer L. Blouin 100 2005 2006 Form 10-Q Form 10-K 2006 1.5 2.9 FIN 48 4.5 100 26 FIN 48 FIN 48 34 FIN 48 35 FIN 48 Jennifer L. Blouin FIN 48 FIN 48 Danielle E. Rolfes, op. cit., p.74. Danielle E. Rolfes 1410 361 FIN 48 Danielle E. Rolfes, op. cit., pp.74 75. Jennifer L. Blouin, Cristi A. Gleason, Lillian F. Mills and Stephanie A. Sikes, op. cit., pp.811 813. Chester S. Spatt, Speech by SEC Staff : The Economics of FIN 48 : Accounting for Uncertainty in Income Taxes. URL : http : //www.sec.gov/news/speech/2007/spch030807css.htm 2012 09 15
FIN 48 835 FIN 36 48 IRS FIN 48 37 FIN 48 FIN 48 SFAS 5 IRS 38 FIN 48 SFAS 5 FIN 48 FIN 39 48 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.1730 1731. Jennifer L. Blouin, Cristi A. Gleason, Lillian F. Mills and Stephanie A. Sikes, op. cit., p.794. Ibid., pp.811 813. Ibid., p.794.
836 FIN 41 48 FIN 42 48 Ibid., pp.811 813. Ibid., p.808. Lillian F. Mills, Leslie A. Robinson and Richard C. Sansing, op. cit., pp.1730 1731.