FIN 46, Consolidation of Variable Interest Entities, was an interpretation of United States Generally Accepted Accounting Principles (U.S. GAAP) published on January 17, 2003 by the U.S. Financial Accounting Standards Board (FASB)[1] that made it more difficult to remove assets and liabilities from a company's balance sheet if the company retained an economic exposure to the assets and liabilities.[2] One of the main reasons FIN 46 was issued as an interpretation instead of an accounting standard was to issue the standard in a relatively short period of time in response to the Enron scandal.[2][3]
^"Consolidation of Variable Interest Entities. (Codification of Statement No. 46R under Accounting Standards Update No. 2009-17)". FASB.
^ ab"FASB Issues FIN 46 to Curb Enron-Style Abuses". www.accountingweb.com. AccountingWeb. January 19, 2003. Retrieved March 30, 2015.
^Prashad, Jennifer (Fall 2006). "Should the Regulators, Specifically the Financial Accounting Standards Board, Be Blamed for the Enron Debacle?" (PDF). The York Scholar v. 3 p. 33. Archived from the original (PDF) on April 2, 2015. Retrieved March 30, 2015.
FIN46, Consolidation of Variable Interest Entities, was an interpretation of United States Generally Accepted Accounting Principles (U.S. GAAP) published...
from the tail or caudal fin, fish fins have no direct connection with the spine and are supported only by muscles. Fish fins are distinctive anatomical...
The fin whale (Balaenoptera physalus), also known as the finback whale or common rorqual, is a species of baleen whale and the second-longest cetacean...
alfredi, reaches 5.5 m (18 ft). Both have triangular pectoral fins, horn-shaped cephalic fins and large, forward-facing mouths. They are classified among...
on another season long loan for the newly promoted EFL League One team. Fin is the son of Neil Back MBE, who is a former international rugby union player...
internally mounted spade-type rudder controlled by dual wheels and a fixed fin keel with a weighted bulb or optional deep-draft keel. It displaces 23,292 lb...
(2016). "Mysticete migration revisited: Are Mediterranean fin whales an anomaly?". Mammal Review. 46 (4): 284–296. doi:10.1111/mam.12069. Segre, P. S.; et al...
have two distinct dorsal fins, Blennies have a single dorsal fin that runs the length of their body. Also, Gobies' pelvic fins are fused to form a sucker...
continued to trade with the Soviet Union as part of bilateral trade. In 1950, 46% of Finnish workers were employed in agriculture and a third lived in urban...
Guppy Sandhu (from episode 8) Rebekah Gibbs as Nina Farr Kwame Kwei-Armah as Fin Newton (until episode 5) Martina Laird as Comfort Jones Simon MacCorkindale...
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A surfboard fin or skeg is a hydrofoil mounted at the tail of a surfboard or similar board to improve directional stability and control through foot-steering...
Glacier and Foster Glacier and to the south of Shark Fin. Named by NZGB in 1994 in association with Shark Fin. 78°23′00″S 162°58′00″E / 78.3833333°S 162.9666667°E...
The Financial Crimes Enforcement Network (FinCEN) is a bureau of the United States Department of the Treasury that collects and analyzes information about...
reduced dorsal and anal fins which are dark in colors and are fused at the end, as a replacement for a lacking caudal fin. The fins of this fish are black...
decode messages from the client header = conn.recv(2) FIN = bool(header[0] & 0x80) # bit 0 assert FIN == 1, "We only support unfragmented messages" opcode...
abruptly from the base of the snout. The dorsal fin is rudimentary and ridge-like, and the ends of the pectoral fins are squared instead of tapered. The neck...
rudders controlled by a wheel located on a flying bridge and twin fixed fin keels. It displaces 34,767 lb (15,770 kg). The boat has a draft of 4.43 ft...
spines and 12-14 soft rays in its dorsal fin while the anal fin has 3 spines and 10-12 soft rays. It can grow to 46 cm (18 in) in total length and 1.2 kg...
of ten rorqual species, and the third-largest member after the blue and fin whales. They can grow up to 19.5 m (64 ft) in length and weigh as much as...
mottled skin, with the inside of the mouth being white in colour. The caudal fin has a strong lateral keel and a crescent shape. Other common names include...
characteristic from the yellow dorsal fins seen in other types of tuna. These dorsal finlets draw a line between the two large dorsal fins and the tail. Blackfin tuna...
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