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FIN 48 Disclosures and the Annual Financial Statement Process

The end of the road?


In preparing the first year's Financial Accounting Standards Board's Financial Interpretation No. 48 (FIN 48) disclosures, enterprises encountered a number of challenges: resources, clarity of technical requirements, communication, changes to key processes and concern about disclosure expectations. Even as U.S. and international accounting rules converge, the current guidance for uncertain tax positions is likely here to stay and enterprises will need to continue to manage this process going forward.

What FIN 48 disclosure challenges can you expect in the next year? Will the first round of year-end FIN 48 disclosures meet scrutiny by the Securities and Exchange Commission? We address these questions and other issues in a new report. Download the full report attached below.

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