This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/09657960410514670. When citing the article, please cite: Arlette Wilson, Jefferson Jones, (2004), ―New accounting guidance for variable interest entities: will the new rules reduce the risk?‖, Balance Sheet, Vol. 12 Iss: 1, pp. 37 - 41.
The Journal of Risk Finance – Emerald Publishing
Published: Mar 1, 2004