NON CONSOLIDATION ACCOUNTING POLICIES OF SPECIAL PURPOSE ENTITIES BEHIND ENRON ISSUE
1 Introduction
Though the US accounting standard was firstly designed to be principle-based, it has become more rule-based by its complex and lengthy GAAP .It implies that the application of GAAP can always result in a ¡°true and fair¡± presentation.
But that is not always the case. Accou....
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