The special purpose entity ( SPE ), as an independent accounting subject, whether should amalgamate with the promoter's financial statement has become a key problem. 资产证券化的关键在于构造特殊目的载体(SPE),SPE作为独立的会计主体,是否应当与发起人的财务报表合并就成为一个关键问题。
U.S.A. biggest energy company went bankrupt for the structure of special purpose entity the ( Special Purpose Entity(SPE), SPE ) derivative, false accounting information finally in 2002; 2002年美国最大的能源公司通过构造特殊目的实体(SPE)(specialpurposeentity,SPE)衍生金融工具、披露虚假会计信息最终破产;
Chapter 2, introduces the general provision of FASB on consolidation rules of Special Purpose Entity(SPE), and points out its deficiencies. 第二章介绍美国财务会计准则委员会对特殊目的实体(SPE)会计合并准则的一般规定及其存在的问题;
Transform on Consolidation of Special Purpose Entity(SPE) 特殊目的实体(SPE)合并的变革
Italy trialled such a programme early last decade, selling property to a special purpose vehicle, an off-balance sheet entity normally used to isolate financial risk and associated with the 2008-09 crisis. 本世纪初,意大利便尝试过这类方案,将房地产出售给一个特殊目的载体(spv),即一种通常用来隔离金融风险且与2008-09年危机有关的表外实体。