Which of the following is not included as part of ASC 740?
A)UNICAP Rules
B)ABP 23
C)FIN 48
D)FAS 109

Name: Which of the following is not included as part of ASC 740? A)UNICAP Rules B)ABP 23 C)FIN 48 D)FAS 109
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UNICAP Rules, or Uniform Capitalization Rules, are part of the Internal Revenue Code (IRC) and not included in ASC 740, which deals with income taxes in financial statements. ASC 740 includes guidance from ABP 23, FIN 48, and FAS 109.

Which of the Following Is Not Included as Part of ASC