FIN 46
id:
fin-46-323-6512456
title:
FIN 46
text:
FIN 46, Consolidation of Variable Interest Entities, was an interpretation of United States Generally Accepted Accounting Principles published on January 17, 2003 by the U.S. Financial Accounting Standards Board (FASB) that made it more difficult to remove assets and liabilities from a company's balance sheet if the company retained an economic exposure to the assets and liabilities. One of the main reasons FIN 46 was issued as an interpretation instead of an accounting standard was to issue the
brand slug:
wiki
category slug:
encyclopedia
description:
US accounting standard interpretation
original url:
https://en.wikipedia.org/wiki/FIN_46
date created:
date modified:
2023-06-03T14:30:59Z
main entity:
{"identifier":"Q5425838","url":"https://www.wikidata.org/entity/Q5425838"}
image:
fields total:
13
integrity:
14