Altering Interpretation of SPEs

Abstract: A 6 page paper discussing changes proposed by the Financial Accounting Standards Board (FASB) in interpreting the Accounting Research Bulletin (ARB) No. 51 that defines the special purpose entity (SPE) and provides guidelines on when an SPE

Filename: KSacctSPEinterp.rtf

Pages: 6


Catagory: Money & Banking / Corporate Finance

Subcatagory: Accounting & Personal Finance


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