标题: Accounting for QSPE [打印本页] 作者: soverby 时间: 2011-7-13 13:47 标题: Accounting for QSPE
If a firm sells AR to a QSPE the firm's AR decreases and cash increases right?作者: FinancialAnaly 时间: 2011-7-13 13:47
QSPE's are not allowed under US GAAP. Depending on whether or not the receivables were sold with recourse, the seller may have to treat it as a collateralized borrowing.
NO EXCUSES作者: madaochenggong 时间: 2011-7-13 13:47
My thinking here is if they eliminate QSPE's then AR will be higher and cash lower.
Edited 1 time(s). Last edit at Wednesday, May 26, 2010 at 08:20AM by mambovipi.作者: economicz 时间: 2011-7-13 13:47
