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FIN 48 and FAS 109: Bringing Disclosure and Transparency into Focus


Most companies have adopted FIN 48 and disclosed the impact of that adoption in their first-quarter reports. Now, those companies are turning their attention to annual disclosure requirements and understanding expectations surrounding transparency of information.

Read the article, "FIN 48 and FAS 109: Bringing Disclosure and Transparency into Focus," to learn more about:

  • Income tax disclosure requirements and trends
  • Implications for the Management Discussion and Analysis
  • Actions to take in the near term, whether your organization is addressing quarterly reporting requirements or is preparing annual financial statements under FIN 48 for the first time

Download the report below to learn more.

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