FIN 46 (Consolidation of Variable Interest Entities)
GPTKB entity
Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
variable interest entities
|
| gptkbp:codifiedIn |
gptkb:ASC_810
|
| gptkbp:fullName |
FASB Interpretation No. 46, Consolidation of Variable Interest Entities
|
| https://www.w3.org/2000/01/rdf-schema#label |
FIN 46 (Consolidation of Variable Interest Entities)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
2003 |
| gptkbp:purpose |
to improve financial reporting by companies involved with variable interest entities
|
| gptkbp:relatedTo |
special purpose entities
off-balance sheet financing |
| gptkbp:replacedBy |
FIN 46R
|
| gptkbp:requires |
consolidation of certain entities in financial statements
|
| gptkbp:updated |
FIN 46R
|
| gptkbp:bfsParent |
gptkb:FASB_Interpretations
|
| gptkbp:bfsLayer |
7
|