ABS

Last week Standard and Poor's Corp. released its second Structured Finance Market Observation survey, gauging the market sentiment on the latest hot topic on the consolidation front - Financial Interpretation No. 46, released in mid-January by the Financial Accounting Standards Board. This survey is a followup to last year's inaugural questionnaire, which determined that while structured-finance market participants were in favor of FASB's goals, consolidation was not the way to go about accomplishing them.