Course Information

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FIN 48: State Tax Issues
Author: CCH Tax Law Editors with Contributing Authors

Description:

This course covers FASB Interpretation No. 48 (FIN 48), which is an interpretation of FASB Statement No. 109 (SFAS 109), Accounting for Income Taxes generally applicable to years beginning after December 15, 2006.

Topics covered include:

  • History and Background
  • Tax Positions
  • FIN 48 Application
  • The Measurement Standard

Course Details:
Price:  $15.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  None
Course was last updated on:  02/29/2008
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 1.00 CPE
Enrolled Agent (Accepted by the IRS) 1.00 CPE
National Registry Interactive 1.00 CPE
National Registry New Standards 1.00 CPE
QAS 1.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.