The means of dealing with uncertainty in tax positions is prescribed by GAAP in FASB ASC 74010:

Question:

The means of dealing with uncertainty in tax positions is prescribed by in FASB ASC 740–10: Income Taxes–Overall (previously FASB Interpretation No. 48 (FIN 48)). Describe the two-step process provided by FIN 48.

GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...