FIN 46

英文FIN 46

中文 (征集中)

英文释义

In January 2003, FASB issued FIN 46, Consolidation of Variable Interest Entities, which explains how to apply the controlling financial interest criterion in ARB 51 to variable interest entities. Variable interest entities include many entities that have been referred to as special-purpose entities as well as other entities that are structured in such a way that (a) the equity investment at risk is not sufficient to permit the entity to finance itself with subordinated financial support in other forms or (b) the equity investors as a group lack decisionmaking powers, do not absorb losses, or do not receive residual returns

中文释义

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