FASB issues Interpretation no. 46, Consolidation of Variable Interest Entities, which applies to a broad array of such organizations including special-purpose entities, off-balance-sheet structures and, generally, corporations, partnerships.

Journal of Accountancy › Vol. 195 Nbr. 4, April 2003

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FASB issues Interpretation no. 46, Consolidation of Variable Interest Entities, which applies to a broad array of such organizations including special-purpose entities, off-balance-sheet structures and, generally, corporations, partnerships.

FASB issues Interpretation no. 46, Consolidation of Variable Interest Entities, which appli...

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