Special Purpose Vehicle Regulations

Special Purpose Vehicles
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Hardik Shah
Manager, India

Special Purpose Vehicle Regulations

What are the main rules and regulations for special purpose vehicles? Thanks...


John Deal, USA

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.

Jaap de Jonge
Editor, Netherlands

SPV Law and Regulations per Country

An SPV is a legal entity. It is normally partly governed by applicable laws in the country where it is being set up / created, and partly by regulations in countries where it is active.
Can special purpose vehicle specialists for a country / jurisdiction please step forward and contribute a short summary of the regulations for their country? Any reply like that would be really helpful..

Massimiliano Nicotra
Consultant, Italy

SPV (SPAC) Law and Regulations in Italy

In Italy the SPV (that are called "SPAC") regulation is the act N. 17302 (5/24/2010) of the CONSOB (... Sign up

Analyst, South Africa

International SPV Law

Do also general / international laws / treaties / regulations exist that are not subject to local ju... Sign up

Student (MBA), South Africa

International SPV Law

It looks like countries subscribe to the concept of special purpose vehicle (SPV). This makes it pos... Sign up


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