SEC inspects corporate accounting for SPVs


The Securities and Exchange Commission is undertaking a study of off-balance sheet accounting, reflecting concerns that companies seem to be circumventing new accounting rules designed to prevent the Enron-style abuse of special-purpose vehicles in concealing debt.

The SEC did not immediately return calls, but in an article that recently appeared in the UK’s Financial Times newspaper, the SEC’s chief accountant Donald Nicolaisen was quoted as saying that the study of a few hundred companies

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