SPEs: What is their role in future merge
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Paul Munter
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Article
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2002
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John Wiley and Sons
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English
β 60 KB
π 1 views
## Abstract Special Purpose Entities (SPEs) have been a hot news item lately. Enron abused its SPEs to hide debt, and now Congress and the FASB have zeroed in on the issue. How have they changed the rules? What regulations are ahead? What is the FASB likely to do? __Β© 2003 Wiley Periodicals, Inc.__