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- Title
VIEs shift billions back to the bottom line.
- Authors
Bean, LuAnn; Jarnagin, Bill
- Abstract
Variable interest entities (VIEs), recently established by the FASB, force companies to hit their balance sheets with huge amounts of assets and liabilities. Exactly what are VIEs, and why is the FASB doing this? Is it a bold move to spark investor confidence or an unwise shock to the market? And what will the effect be on corporate restructuring and mergers? © 2004 Wiley Periodicals, Inc.
- Subjects
MONETARY policy; VARIABLE interest rates; INTEREST rate laws; FINANCIAL statements; ASSETS (Accounting); LIABILITIES (Accounting); FINANCIAL disclosure laws; CORPORATE reorganizations
- Publication
Journal of Corporate Accounting & Finance (Wiley), 2004, Vol 16, Issue 1, p49
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.20072