Special purpose vehicle Institutions : Their Business Natures and Accounting Implications
This paper explains the natures of SPVs and discusses the accounting implications of SPVs. This paper also discusses the use of SPVs in various projects such as in banking, insurance, natural resources, energy and Islamic banking. The important accounting implications of SPVs: consolidation of finan...
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[Yogyakarta] : Fakultas Pertanian UGM
Jur Sosial Ekonomi Pertanian
2006
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