How have the accounting regulations governing the accounting for SPE’s changed over the past 20 years

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter16: Retained Earnings And Earnings Per Share
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How have the accounting regulations governing the accounting for SPE’s changed over the past 20 years 

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