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FASB Interpretation No. 48 Accounting for Uncertainty in Income Taxesan interpretation of fasb statement No. 109 Financial Accounting Standards BoardORIGINALPRONOUNCEMENTSASAMENDEDC opyright 2010 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be repro-duced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, with-out the prior written permission of the Financial Accounting Foundation. FASB Interpretation No.

SUMMARY This Interpretation clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s fi-nancial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes. This Interpre-

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