FIN 48 Disclosure Requirements Updated For Alternative Investment Funds

Dec 7 2009 | 9:04am ET

By Lawrence S. Zeff -- In 2006, the Financial Accounting Systems Board (“FASB”) released Interpretation 48 (“FIN 48”), Accounting for Uncertainty in Income Taxes, as an interpretation of FAS Statement 109. The purpose of FIN 48 is to provide consistent guidance on the recognition in financial statements of “uncertain income tax positions.”


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