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FASB Consolldation Policy Project Update

4/29/2003  ·  by FASB  ·  Securitization Accounting Issues  ·  Research and Background Documents

As a result of FASB's on-going Consolidation Policy Project, the Board has been discussing various issues relating to the proposed Interpretation of FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, dealing with the permitted activities of qualifying special-purpose entities.

Tags: accounting  ·   fas 140  ·   FASB  ·   FIN 51  ·   consolidated financial statements  ·   spe  ·   consolidation  ·