FASB has issued FAS 167 which removes the exemption given by FIN 46(R) in respect of consolidation of Qualified SPVs. This would align the US GAAP consolidation requirements of variable interest entities with SIC 12
FASB has issued FAS 167 which removes the exemption given by FIN 46(R) in respect of consolidation of Qualified SPVs. This would align the US GAAP consolidation requirements of variable interest entities with SIC 12
k
SMJ global advisors pvt ltd
New Delhi
B.Com
View Details
O P Bagla & Co LLP
New Delhi
CA Inter
View Details
T R SOOD & CO
New Delhi
CA Inter
View Details
CAclubindia
