
- UID
- 223415
- 帖子
- 346
- 主题
- 18
- 注册时间
- 2011-7-11
- 最后登录
- 2014-7-31
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there is no QSPE anymore. if the sponsoring company is main beneficiary, then its a VIE and has to be consolidated. under US GAAP, QSPE did not have to be consolidated. the last line is irrelevant because you wont see it anymore. |
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