FASB, PCC MAY EXEMPT PRIVATE COS. FROM VIE REQUIREMENTS

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FASB, PCC MAY EXEMPT PRIVATE COS. FROM VIE REQUIREMENTS

机译：FASB，PCC可能会根据VIE要求排除私人费用

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The Financial Accounting Standards Board has issued a proposal that would exempt many private companies from applying the stringent consolidation guidance under U.S. GAAP to leasing companies under common control. The proposal originally came from FASB's sister organization, the Private Company Council, which is also overseen by the Financial Accounting Foundation, with the task of recommending alterations in accounting standards to make them less onerous for privately held companies.

机译：美国财务会计准则委员会（Financial Accounting Standards Board）发布了一项提案，该提案将使许多私营公司免于根据美国公认会计原则对严格控制下的租赁公司应用严格的合并指南。该提议最初来自FASB的姊妹组织私人公司理事会，该委员会也由财务会计基金会（Financial Accounting Foundation）监督，其任务是建议更改会计准则，以减轻私营公司的负担。

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《Accounting today》 |2013年第10期|15-15|共1页
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FASB, PCC MAY EXEMPT PRIVATE COS. FROM VIE REQUIREMENTS

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