Why would FIN 48 require interest and penalties to be accrued on liabilities associated with unrecognized tax

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Why would FIN 48 require interest and penalties to be accrued on liabilities associated with unrecognized tax benefits?

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Intermediate Accounting

ISBN: 978-0324592375

17th Edition

Authors: James D. Stice, Earl K. Stice, Fred Skousen

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