• FASB Interpretation No. 46: Consolidation of Variable Interest Entities -- An Overview
  • May 16, 2003
  • Law Firm: Kirkpatrick & Lockhart Preston Gates Ellis LLP - Pittsburgh Office
  • This Alert provides a general overview of the Interpretation issued on January 17, 2003, by the Financial Accounting Standards Board (the "FASB") concerning the consolidation for financial accounting purposes of "variable interest entities" (more commonly known as special purpose entities).