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Getting off track

Author: Rob Davies

Source: Risk magazine | 01 Apr 2008

Categories: Accounting

Topics: Financial Accounting Standards Board Statement 133 (FAS 133), Enron, Financial Accounting Standards Board (FASB), Off balance sheet, Special purpose vehicles (SPV)

One commonality linking two of the biggest financial disasters of the current decade - the collapse of Houston-based energy firm Enron in 2001 and the...

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Getting off track

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