|
- UID
- 223351
- 帖子
- 237
- 主题
- 49
- 注册时间
- 2011-7-11
- 最后登录
- 2013-10-21
|
QSPEs -- so are they allowed anymore or not?
CFAI Volume 2 Page 55: "The elimination of QSPEs by the FASB is intended to increase the transparency and comparability of companies involved with VIEs."
CFAI Volume 2 Page 76: "Under US GAAP, qualifying SPEs do not have to be consolidated." |
|
发表于 2011-7-13 15:19
|