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FASB posts three new FSPs

Proposed FSP FIN 46-a—Effective Date of FASB Interpretation No. 46, Consolidation of Variable Interest Entities, for Nonregistered Investment Companies

(Comment Deadline: October 3, 2003)

Proposed FSP FIN 46-b—Effective Date of FASB Interpretation No. 46, Consolidation of Variable Interest Entities, for Certain Decision Makers

(Comment Deadline: October 3, 2003)

Proposed FSP FIN 46-c—Impact of Kick-Out Rights Associated with the Decision Maker on the Computation of Expected Residual Returns under Paragraph 8(c) of FASB Interpretation No. 46, Consolidation of Variable Interest Entities

(Comment Deadline: October 3, 2003)

 

Source: FASB

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