Introduction to Accounting

FBAR / FinCEN 114 (Foreign Bank Account Report)

Report of foreign financial accounts exceeding $10,000 in aggregate

CategoryRegulatory Filing
Acct. TypeTax Accounting
AudienceRegulatory
FrequencyAnnual
StandardBSA, 31 CFR 1010.350
IssuerFinCEN
JurisdictionUnited States

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