FIN48ApplicabilitytoInboundCompanies课程.pptVIP

 FIN 48 Applicability to Inbound Companies Michael Burak – PricewaterhouseCoopers Nathaniel Carden – Mayer Brown Rowe Maw The views expressed in this presentation are not intended as, and should not be relied on, as accounting, auditing, regulatory or tax advice. The outcome of any independent situation depends on the specific facts and circumstances in which the issue arises and on the interpretation of FAS 109 and other relevant literature, laws and regulations in effect at the time. Agenda Fin 48 Overview SAB 74 10-Q Trends Inbound v. Outbound Disclosure Requirements Key Impl