Consolidations and Off-Balance Sheet Manipulations
Consolidations and Off-Balance Sheet Manipulations<br/><br/>Due to Enron’s abuse of the SPE (Special Purpose Entities) regulations, the SEC and the FASB have promulgated changes to the consolidation of accounting standards. Business combination and consolidation standards greatly affect the degree to which a company can use off-balance sheet manipulations. While the different consolidation methods have no real […]