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SPEs: What is their role in future mergers?

โœ Scribed by Paul Munter

Publisher
John Wiley and Sons
Year
2002
Tongue
English
Weight
60 KB
Volume
14
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

โœฆ Synopsis

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? ยฉ 2003 Wiley Periodicals,
Inc.

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