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- UID
- 217801
- 帖子
- 238
- 主题
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- 注册时间
- 2011-5-24
- 最后登录
- 2012-9-12
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| I don't think so, if I remember correctly, IFRS requires SPE to be consolidated, US GAAP also requires VIE to be consolidated. So if we are equating the 2, I guess both standards require consolidation? Correct me if I am wrong. |
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发表于 2011-7-13 17:03
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