Status of FASB Staff Position FIN 48-3

Effective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises


Date Posted: December 30, 2008

Effective Date:
December 30, 2008


Amends FAS 141(R), paragraphs 27 and 77
Amends FIN 48, paragraph 22A
Effectively supersedes FSP FIN48-2


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