Proposed Amendments to FIN No. 48
 
 
(06/30/2009) In May 2009, the FASB released proposed FSP No. FIN 48-d, Application Guidance for Pass-through Entities and Tax-Exempt Not-for-Profit Entities and Disclosure Modifications for Nonpublic Entities, which would amend FIN No. 48 (FASB ASC 740-10) to provide guidance for pass-through entities and not-for-profit organizations and eliminate certain disclosure requirements for all nonpublic entities.
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