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- W3125026728 abstract "FIN 48, Accounting for Uncertainty in Income Taxes, standardizes accounting for uncertain tax benefits and requires companies to disclose their tax reserve amounts. We summarize hand-collected disclosures related to tax reserves from 2005 through the first quarter of 2007. For the largest 100 non-financial, non-regulated firms, the reserve at adoption on January 1, 2007 is $78 billion excluding interest, or about two percent of assets. Of this $78 billion, an estimated $58 billion would affect earnings if ever released." @default.
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- W3125026728 date "2007-09-01" @default.
- W3125026728 modified "2023-10-12" @default.
- W3125026728 title "What Can We Learn about Uncertain Tax Benefits from FIN 48?" @default.
- W3125026728 cites W2022390527 @default.
- W3125026728 doi "https://doi.org/10.17310/ntj.2007.3.11" @default.
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