Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification

IF 1.3 Q3 BUSINESS, FINANCE

Journal of the American Taxation Association Pub Date : 2017-03-08 DOI:10.2308/ATAX-51542

John L. Abernathy, Brooke D. Beyer, Andrew D. Gross, Eric T. Rapley

引用次数: 9

Abstract

ABSTRACT: Financial Accounting Standards Board Interpretation No. 48 (FIN 48, FASB 2006) allows discretion regarding the income statement classification of interest and penalty expenses for unrecog...

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FIN 48允许的损益表报告自由裁量权：利息和罚款费用分类

摘要：财务会计准则委员会解释第48号（FIN 48，FASB 2006）允许在损益表中对未确认的利息和罚款费用进行分类。。。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of the American Taxation Association BUSINESS, FINANCE-

CiteScore

3.20

自引率

12.50%

发文量