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FASB issues much-awaited accounting rules on SPEs. (Executive's Briefcase).(Financial Accounting Standards Board; special purpose entities )(Brief Article)

Executive's Tax & Management Report

Companies have been waiting for guidance on how to handle special purpose entities (SPEs)--the types of financial structures used by Enron to hide debt and shift assets from the balance sheet. The Financial Accounting Standards Board has just issued this guidance, which represents a big step away from having decisions on consolidation hinge simply on whether a company (the would-be parent) holds a 50.1 percent majority ownership in the entity. Under consolidation, the …

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