FAS 109

FAS 109
Financial Accounting Standard No. 109, Accounting for Income Taxes. A rule promulgated by the AICPA that requires the recognition of unrealized income tax benefits as deferred tax assets on a firm's balance sheet. Also provides for the establishment of a valuation reserve to offset some or all of the deferred tax assets when the tax benefits are not likely to be realized. American Banker Glossary

Financial and business terms. 2012.

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