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- 2013-8-21
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On p 148 in the cfa text, it states “if one entity will absorb a majority of the vie’s expected loss and another unrelated entity will receive a majority of vie’s expected residual returns, the entity absorbing a majority of the losses must consolidate the vie.”
does this mean that both entities absorb? Or just the one incurring the losses? |
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发表于 2013-5-4 16:10
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