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Recognizing and Measuring Tax Benefits From Uncertain Tax Positions Logo aicpa

  Free |   AICPA |   01 Jan 2016 |   Tax Adviser Magazine

Once all uncertain tax positions have been identified, FASB Accounting Standards Codification Subtopic 740-10 creates a two-step process to recognize and measure the tax benefits arising from those positions. This case study examines the process.

Topics covered:
  • Tax: Technical: IRS practice & procedure: Uncertain tax positions, Intermediate