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On Feb. 7, 2007, FASB voted to authorize its staff to proceed to a ballot draft of proposed implementation guidance on the meaning of “ultimate settlement” as it appears in FIN 48, “Accounting for Uncertainty in Income Taxes” (FIN 48). The board agreed with the staff’s proposed definition of ‘ultimate settlement,’ and there will be a 30-day comment period on the proposed guidance. ... more » (FEI members only)
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