OK, this probably should go into a work blog, but this is the one I have open. We are looking at a company where FASB FIN 46 makes a difference. It is about the consolidation of interest from special purpose vehicles. Its designed to prevent the Enron-like off-balance sheet financing which killed it. Here is:
- FASB Fin 46R. The actual PDF of Revision 5 of FIN 46
- Wikipedia. The Wikipedia explanation for dummies
- Equipment Leasing. Jeff Taylor goes over what this means for equipment leases
- Vinod Kothari. His interpretation.the high levels
- CFO Magazine. A good piece on it at
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