Special Purpose Vehicle Regulations
What are the main rules and regulations for special purpose vehicles? Thanks...
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Welcome to the Special Purpose Vehicles best practices. The topic being discussed here is: "Special Purpose Vehicle Regulations".
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John Deal, USA
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Accounting Law for SPVs
Under US GAAP, a number of accounting standards apply to SPVs, most notably FIN46R that sets out the consolidation treatment of these entities. There are a number of other standards that apply to different transactions with SPVs.
Under IFRS, the relevant standard is IAS 27 in connection with the interpretation of SIC12 (consolidation—special purpose entities).
The IASB published an exposure draft (ED 10) to merge both regulations.
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