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- Title
FASB proposes changes to VIE accounting.
- Authors
Munter, Paul
- Abstract
This article presents information on the U.S. Financial Accounting Standards Board (FASB). On October 31, 2003, the FASB issued FASB Interpretation No. 46 (FIN 46) titled "Consolidation of Variable Interest Entities." As practitioners have struggled to apply the provisions of FIN 46, it has become obvious that there are many significant implementation issues associated with FIN 46. One of the consequences has been a delay in the effective date of certain portions of FIN 46. The FASB is attempting to "fast-track" the proposed interpretation. The comment period ended on December 1, 2003.
- Subjects
UNITED States; ACCOUNTING standards; VARIABLE interest rates; ECONOMIC policy; BUSINESS; FINANCE
- Publication
Journal of Corporate Accounting & Finance (Wiley), 2004, Vol 15, Issue 3, p89
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.20011