Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:alsoKnownAs |
Interpretation 46(R)
|
| gptkbp:appliesTo |
public companies
private companies |
| gptkbp:fullName |
FASB Interpretation No. 46 (Revised)
|
| https://www.w3.org/2000/01/rdf-schema#label |
FIN 46(R)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:purpose |
improve financial reporting by companies involved with variable interest entities
|
| gptkbp:relatedTo |
consolidation
off-balance sheet financing variable interest entity |
| gptkbp:releaseYear |
2003
|
| gptkbp:replacedBy |
gptkb:ASC_810
FIN 46 |
| gptkbp:requires |
consolidation of certain entities
|
| gptkbp:subject |
consolidation of variable interest entities
|
| gptkbp:bfsParent |
gptkb:ASC_810
|
| gptkbp:bfsLayer |
7
|