Implicit Variable Interests under FASB Interpretation No. 46(R)
Status
- Date Posted:
- March 3, 2005
- Affects:
- No other pronouncements
- Affected by:
- Paragraphs 2 and 6 and footnote 1 amended by FAS 167, paragraphs B2(a), B2(c), and B2(b), respectively
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides