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Daniel A. Bens
Professor of Accounting and Control
Awards
Winner of 2012 American Accounting Association Best Paper Award, Financial Accounting and Research Section
January 2012
Keywords
European Competitiveness; Europe
Journal Article
The authors evaluate the manner in which sponsors of highly leveraged asset-backed commercial paper (ABCP) conduits responded to Financial Accounting Standards Board Interpretation No. 46 (FIN 46), Consolidation of Variable Interest Entities an Interpretation of ARB No. 51, and its Canadian counterpart Accounting Standards Board of Accounting Guideline 15 (AcG-15), Consolidation of Variable Interest Entities.