Norwalk, Conn. (Dec. 29, 2003) -- The Financial Accounting Standards Board) published a revised Interpretation No. 46 Consolidation of Variable Interest Entities, in an effort to clarify several provisions in the original draft as well as exempt certain entities from its requirements.
Under the new guidance, special effective date provisions apply to enterprises that have fully or partially applied Interpretation 46 prior to issuance of the revision.
Register or login for access to this item and much more
All Accounting Today content is archived after seven days.
Community members receive:
- All recent and archived articles
- Conference offers and updates
- A full menu of enewsletter options
- Web seminars, white papers, ebooks
Already have an account? Log In
Don't have an account? Register for Free Unlimited Access