Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 70

1 Under FASB ASC 740, Income Taxes, a Plan should assess and disclose the uncertainty of income tax positions for how many years?Seven years.Not applicable – the Plan is tax exempt.All open tax years.Only those years for which there is less than a 50 percent likelihood that a tax position taken by the plan will not be sustained upon examination.