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Status of Interpretation No. 48
Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. 109
Status
Issued: June 2006
- Effective Date:
- For fiscal years beginning after December 15, 2006
- Affects:
- Amends FAS 5, paragraphs 2 and 39
- Replaces FAS 109, paragraph 8(a)
- Amends FAS 109, paragraphs 10 and 289
Affected by:- Paragraphs 8, 10(b), 12, A3, A4, A22, A24 through A26, and A29 amended by FSP FIN 48-1 paragraphs A1(a), A1(b), and A1(d) through A1(k), respectively
- Paragraphs 10A through 10C added by FSP FIN 48-1, paragraph A1(c)
- Paragraph 12A added by FAS 141(R), paragraph E35, and amended by FAS 164 paragraph E19
- Paragraph 12B added by FAS 141(R), paragraph 35
- Paragraphs 13 and A30 amended by Accounting Standards Update 2010-08, paragraphs A14(a)
- and A14(b), respectively
- Paragraph 22 amended by FSP FIN 48-2, paragraph 6(a)
- Paragraph 22A added by FSP FIN 48-2, paragraph 6(b)
- Paragraph 22A amended by FSP FIN 48-3, paragraph 12
- Paragraph A31 amended by FAS 165, paragraph B16
- Paragraph C1 amended by FAS 162, paragraph B13
- Footnote 3 deleted by FAS 162, paragraph B13
Other Interpretive Releases:- FASB Staff Position FAS 13-2
- FASB Staff Positions FIN 48-1 through FIN 48-3 (FSP FIN 48-2 effectively superseded by FSP FIN 48-3)
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:- No EITF Issues
Interpreted by:- No EITF Issues
Related Issue:- EITF Issue No. 93-7
_______________________
*Note: Amendments as a result of the issuance of FAS 141(R) are effective for business combinations with an acquisition date on or after the beginning of the first annual reporting period beginning on or after 12/15/08.
||Note: Amendments as a result of FAS 162 are effective 60 days following the SEC’s approval of the PCAOB’s amendments to AU Section 411, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles.
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AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides
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