FIN 46

FIN 46, revised and replaced in its entirety by FIN 46R, is a statement for the purposes of United States Generally Accepted Accounting Principles published by the US Financial Accounting Standards Board (FASB) which requires a reporting enterprise to consolidate a variable interest entity (VIE) if it is the primary beneficiary of the VIE based on variable interests.

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United States Generally Accepted Accounting Principles