|
46, Consolidation of Variable Interest Entities, in January 2003 and subsequently revised it in December 2003. The new guidance included in the Interpretation (FSP FIN 46) is specifically directed at the use of off-balance-sheet entities--often referred to as special-purpose entities--by some firms. ... A Summary of FSP FIN 46...
|
findarticles.com/p/articles/mi_m0ITW/is_7_86/ai_n148974...
findarticles.com/p/articles/mi_m0ITW/is_7_86/ai_n14897491/
|
|
|
|
|
-- The Financial Accounting Standards Board (FASB) has announced plans to issue final FASB Staff Position (FSP) FAS 140-4 and FIN 46(R)-8, Disclosures about Transfers of Financial Assets and Interests in Variable Interest Entities, by December 15, 2008. The document will increase disclosure requirements for public...
|
findarticles.com/p/articles/mi_m0EIN/is_2008_Nov_21/ai_...
findarticles.com/p/articles/mi_m0EIN/is_2008_Nov_21/ai_n31027696
|
|
|
Deloitte and Touche provides a nice summary of FIN 46. The new interpretation was prompted in large measure by the fraudulent use of offshore special purpose entities (now called variable interest entities).
|
www.trinity.edu/rjensen/theory/00overview/speOverview.h...
www.trinity.edu/rjensen/theory/00overview/speOverview.htm
|
|
Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset Backed Commercial Paper Conduits and FIN 46; Abstract; We evaluate the manner in which sponsors of highly leveraged asset backed commercial paper (ABCP) conduits responded to FASB Interpretation No.
|
home.business.utah.edu/actmp/wconf05/BensMonahan_Utah.p...
home.business.utah.edu/actmp/wconf05/BensMonahan_Utah.pdf
|
|
Executive Summary; NAREIT commends and supports the FASB’s efforts to continue to develop high-quality accounting standards that improve the transparency, ... At the same time, substantive kick-out rights would be a factor in determining control of a voting interest entity under EITF 04-5. Furthermore, under FIN 46(R),
|
www.reit.com/Portals/0/PDF/FIN%2046%20(R)%20Comment%20L...
www.reit.com/Portals/0/PDF/FIN%2046%20(R)%20Comment%20Letter.pdf
|
|
Citizen Finance and Service Review Committee; Citizens Finance Review Committee; Addendum to the Report; Town Hall Meetings Summary; Read the original Citizen Finance Review Committee Report;
|
www.ci.tucson.az.us/pdf/citizensummary.pdf
www.ci.tucson.az.us/pdf/citizensummary.pdf
|
|
FASB Staff Position FIN 46(R)-6 and AICPA TPAs. Summary. On April 13, 2006, the FASB issued FASB Staff Position (FSP) FIN 46(R)-6, “Determining the ...
|
www.grantthornton.com/staticfiles/GTCom/files/services/...
www.grantthornton.com/staticfiles/GTCom/files/services/AuditandAssuranceServices/AssurancePublications/New%20Development%20Summaries/Actual%20files/Grant%20_Thornton_NDS_7_26_06_FIN_46R.pdf
|
|
Consolidation of Variable-Interest Entities; Applying the Provisions of FIN 46(R) ... As shown in the client summary letter (Exhibit 3), Danson could thus leave potential gains in these LLCs without consolidating them, but it should consolidate its financial statements upon receiving (variable) gains or losses from...
|
www.nysscpa.org/cpajournal/2006/806/essentials/p28.htm
|
|
Section I ― Executive Summary. The Maze Begins ─ Why FIN 46 Was Issued? I n early 2002, the FASB launched a project on the consolidation of special-purpose ...
|
www.uic.edu/classes/actg/actg516rtr/Readings/Off-BS/Fin...
www.uic.edu/classes/actg/actg516rtr/Readings/Off-BS/Fin-46-PWC.pdf
|
|
