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FIN 48 (mostly codified at ASC 740-10) is an official interpretation of United States accounting rules that requires businesses to analyze and disclose income tax risks. It was effective in 2007 for publicly traded entities, and is now effective for all entities adhering to US GAAP. A business may recognize an income tax benefit only if it is more likely than not that the benefit will be sustained. The amount of benefit recognized is based on relative probable outcomes.

Attributes	Values
rdf:type	work
rdfs:label	Fin 48 (en)
rdfs:comment	FIN 48 (mostly codified at ASC 740-10) is an official interpretation of United States accounting rules that requires businesses to analyze and disclose income tax risks. It was effective in 2007 for publicly traded entities, and is now effective for all entities adhering to US GAAP. A business may recognize an income tax benefit only if it is more likely than not that the benefit will be sustained. The amount of benefit recognized is based on relative probable outcomes. (en)
dcterms:subject	Taxation in the United States United States Generally Accepted Accounting Principles
Wikipage page ID	29517485 (xsd:integer)
Wikipage revision ID	1040345308 (xsd:integer)
Link from a Wikipage to another Wikipage	Deferred tax Income tax Taxation in the United States Taxable income Financial Accounting Standards Board United States Generally Accepted Accounting Principles Internal Revenue Service Generally Accepted Accounting Principles US GAAP
Link from a Wikipage to an external page	http://www.fasb.org/cs/BlobServer%3Fblobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhere=1175820931560&blobheader=application%2Fpdf http://asc.fasb.org/section&nav_type=topic_page%26analyticsAssetName=topic_page_subsection%26trid=2144693%23topic-740-10-25-subsect-01-109314
sameAs	Fin 48 Fin 48 Fin 48
dbp:wikiPageUsesTemplate	dbt:Reflist
has abstract	FIN 48 (mostly codified at ASC 740-10) is an official interpretation of United States accounting rules that requires businesses to analyze and disclose income tax risks. It was effective in 2007 for publicly traded entities, and is now effective for all entities adhering to US GAAP. A business may recognize an income tax benefit only if it is more likely than not that the benefit will be sustained. The amount of benefit recognized is based on relative probable outcomes. (en)
gold:hypernym	Interpretation
prov:wasDerivedFrom	wikipedia-en:Fin_48?oldid=1040345308&ns=0
page length (characters) of wiki page	6766 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Fin_48
is Link from a Wikipage to another Wikipage of	Generally Accepted Accounting Principles (United States) Financial Accounting Standards Board
is foaf:primaryTopic of	wikipedia-en:Fin_48

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