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- 2011-7-11
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- 2014-8-6
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There is actually a technical difference between VIEs and SPEs. The universe of entities that are properly called SPEs are a subset of the universe of entities properly called VIEs. This is explained on page 54 of CFAI v. 2; the book explains it as clearly as I can...
From a practical (i.e. exam) perspective, I think you are pretty safe just equating the two concepts. |
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发表于 2011-7-13 17:03
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