| SPE | IFRS | US.GAAP |
| consolidated? | Yes, if SPEs are conducted for the benefit of the sponsoring company | If not qualifying SPEs |
| qualifying SPE | NOT allowed | Allowed |
| Revenuse | (No effect; reversed) | |
| Cash | (No effect; reversed) | |
| Accounts receivable | (No effect; reversed) |
Saturday, November 6, 2010
Special Purpose Entity (SPE)
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