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New accounting guidance for variable interest entities: will the new rules reduce the risk?

New accounting guidance for variable interest entities: will the new rules reduce the risk? Special purpose entities, generally known as SPEs, have been the bane of everyone in the risk management and the asset management business. But they can also be extremely useful. Now, post‐Enron, further rules have been put into place to ensure that SPEs are clearly identifiable and their purpose can be transparent. The author examines how these new rules will work and assesses the likelihood of success. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Balance Sheet Emerald Publishing

New accounting guidance for variable interest entities: will the new rules reduce the risk?

Balance Sheet , Volume 12 (1): 5 – Feb 1, 2004

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0965-7967
DOI
10.1108/09657960410514670
Publisher site
See Article on Publisher Site

Abstract

Special purpose entities, generally known as SPEs, have been the bane of everyone in the risk management and the asset management business. But they can also be extremely useful. Now, post‐Enron, further rules have been put into place to ensure that SPEs are clearly identifiable and their purpose can be transparent. The author examines how these new rules will work and assesses the likelihood of success.

Journal

Balance SheetEmerald Publishing

Published: Feb 1, 2004

Keywords: Corporate governance; Financial reporting; Earnings; Debts; Investors; Risk management

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