SPE/VIE/QSPE Nomenclature Question - 【CFA学习交流讨论】 - CFA论坛

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发表于 2011-7-13 17:03 | 显示全部帖子

Is this correct:

IFRS requires SPE to be consolidated

GAAP does not require SPE to be consolidated

there is no such thing (anymore) as a qualified SPE

?

what do you think?

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