or measurement of uncertain tax positions under ASC 740.5This amendment does not affect the amounts public entities disclose in the tabular reconciliation of the total amounts of unrecognized tax benefits because the tabular reconciliation presents the gross amounts of unrecognized tax benefits. ...
FIN 48ASC 740We estimate the extent to which the reserve for unrecognized tax benefits (UTBs) accrued under Financial Interpretation No. 48 (FIN 48) provides information abodoi:10.2139/ssrn.2390150Ciconte, WillDonohoe, Michael P.Lisowsky, Petro...