Status of FASB Staff Position FIN 48-1

Definition of Settlement in FASB Interpretation
No. 48

Status

Date Posted: May 2, 2007
 

Effective Date:
Upon the initial adoption of FASB Interpretation No. 48

 

Affects:
Amends FIN 48, paragraphs 8, 10(b), 12, A3, A4, A22, A24 through A26, and A29
Amends FIN 48 by adding paragraphs 10A through 10C

 

Affected by:
No other pronouncements

 

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides