Hi there,
 
I am looking for any guidance, material or websites etc on FIN 48 under the US GAAPs. Can anyone provide the same?
 
Best regards,

 

Dear Qaiser,

N 48 gives specific guidance on reserves for uncertain tax reserves in terms of measurement and disclosure.  Changes in FIN 48 positions will ultimately affect the overall company effective tax rate.  For more details, see:

http://www.taxstream.net/company/fin48article.shtml

Russell