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...
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