✦ LIBER ✦

FIN 46(R) Info: Not useful!

✍ Scribed by Jalal Soroosh; Hong Zhu

Publisher: John Wiley and Sons
Year: 2009
Tongue: English
Weight: 135 KB
Volume: 20
Category: Article
ISSN: 1044-8136
DOI: 10.1002/jcaf.20532

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

In response to the abuse of accounting standards by Enron, the Financial Accounting Standards Board issued Interpretation No. 46(R) (FIN 46(R)) to bring certain off‐balance‐sheet debts back on companies' financial statements. But in a survey, the authors found that chief financial officers and controllers doubted the usefulness of information they provided in response to FIN 46(R). What's more, FIN 46(R) didn't substantially affect the financial statements of most of the companies studied that were involved in variable interest entities (VIEs). © 2009 Wiley Periodicals, Inc.

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