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10-04-01 :
Financial Reporting: April 10
The Internal Revenue Service has proposed a new annual schedule that may require companies to report their “uncertain tax positions,” precisely the places that the typical IRS audit targets.
10-01-30 :
IRS Proposes Increased Disclosure Of Uncertain Tax Positions
On Jan. 26, 2010 the IRS published an Announcement describing proposed new disclosures relating to Uncertain Tax Positions.
09-07-08 :
FASB Finalizing Additional FIN 48 Guidance, Focuses On Pass-Throughs
At its July 7, 2009 board meeting, FASB voted to move to issuing additional guidance relating to FIN 48, focusing on pass-through entities, after deliberating on comments received on Proposed FSP FIN 48-d. Separately, FASB discussed comments on Proposed FSP FAS 157-f on fair valuing liabilities, and announced a new project on the Disclosure Framework.
09-04-15 :
FASB Prepares To Release Proposal On FIN 48 For Certain Private Entities
On April 14, 2009 FASB discussed upcoming guidance on application of FIN 48, Uncertainty in Income Taxes, to private companies, specifically focusing on guidance for pass-through entities, which include private companies and other types of entities (e.g., certain partnerships).
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