书后第18题
Confabulated’s annual report discusses a transaction under which receivables were securitized through a special purpose entity (SPE) for Confabulated’s benefit.
Confabulated’s special purpose entity is most likely to be:
held off-balance sheet.
consolidated on Confabulated’s financial statements.
consolidated on Confabulated’s financial statements only if it is a “qualifying SPE.”
(Institute 62-63)
Institute, CFA. 2018 CFA Program Level II Volume 2 Financial Reporting and Analysis. CFA Institute, 07/2017. VitalBook file.
所提供的引文是一个指南。请在使用之前查看每个引文以确保准确性。
答案中似乎国际准则与美国准则规定不一样，但教材中未找到说明？
