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.

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Year of publication:	2004
Authors:	Wilson, Arlette ; Jones, Jefferson
Published in:	Balance Sheet. - Emerald Group Publishing Limited, ISSN 1758-4086, ZDB-ID 2088633-0. - Vol. 12.2004, 1, p. 37-41
Publisher:	Emerald Group Publishing Limited
Subject:	Corporate governance \| Financial reporting \| Earnings \| Debts \| Investors \| Risk management

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Type of publication:	Article
Type of publication (narrower categories):	case-report
Language:	English
Other identifiers:	10.1108/09657960410514670 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014689137