FIN 48 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax positions taken or expected to be taken in a tax return.

• 好象不太读得懂。但还是谢谢小刘。我也试译如下：FIN 48规定了财务报告中对退税或预计退税的课税科目进行确认及衡量的的确认阈限及衡量属性。