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FASB Response to SEC Study on Arrangements with Off-Balance Sheet Implications, Special Purpose .... (PDF)
Financial Accounting Standards Board [FASB]
Feb. 17, 2006 10 pages. Excerpt: [The Report and Recommendations Pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 on Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers] identifies several key initiatives aimed at improving the transparency of financial reports and makes several recommendations to accounting standard setters. MORE >> |
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