Z
2024-02-04 17:04我記得老師曾經(jīng)說(shuō)過(guò)，美國(guó)那邊通過(guò)什么VIE協(xié)議控制的呀，是需要合并的
所屬：CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Goollii助教
2024-02-04 23:16
該回答已被題主采納
同學(xué)您好，
IFRS用SPE，USGAAP用VIE，在USGAAP下，可變利益實(shí)體要滿足下列條件，即合并主體可以控制VIE，才將其納入合并。
The term “special purpose entity” is used by IFRS and “variable interest entity” and “special purpose entity” is used by US GAAP.
FASB ASC Topic 810 [Consolidation] provides guidance for US GAAP, which classifies special purpose entities as variable interest entities if:
1. total equity at risk is insufficient to finance activities without financial sup- port from other parties, or
2. equity investors lack any one of the following:
a. the ability to make decisions;
b. the obligation to absorb losses; or
c. the right to receive returns.
投資更加優(yōu)秀的自己?? ~如果滿意答疑可【采納】，仍有疑問(wèn)可【追問(wèn)】，您的聲音是我們前進(jìn)的源動(dòng)力，祝您生活與學(xué)習(xí)愉快!~
0
0
0
0
