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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| Format: | Article |
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[Yogyakarta] : Fakultas Pertanian UGM
Jur Sosial Ekonomi Pertanian
2006
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| _version_ | 1826031913780903936 |
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| author | Perpustakaan UGM, i-lib |
| author_facet | Perpustakaan UGM, i-lib |
| author_sort | Perpustakaan UGM, i-lib |
| collection | UGM |
| description | 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 financial reports and disclosures of SPVs are analyzed in more details. The negative effects of SPVs may be reduced with enough regulation on consolidation of financial reporting and disclosures. With these regulations, SPVs cannot be used to deceive investors and also cannot be used for hiding identities, assets and liabilities.
Key words: consolidation of financial reports |
| first_indexed | 2024-03-13T18:45:10Z |
| format | Article |
| id | oai:generic.eprints.org:21676 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T18:45:10Z |
| publishDate | 2006 |
| publisher | [Yogyakarta] : Fakultas Pertanian UGM
Jur Sosial Ekonomi Pertanian |
| record_format | dspace |
| spelling | oai:generic.eprints.org:216762014-06-18T00:26:14Z https://repository.ugm.ac.id/21676/ Special purpose vehicle Institutions : Their Business Natures and Accounting Implications Perpustakaan UGM, i-lib Jurnal i-lib UGM 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 financial reports and disclosures of SPVs are analyzed in more details. The negative effects of SPVs may be reduced with enough regulation on consolidation of financial reporting and disclosures. With these regulations, SPVs cannot be used to deceive investors and also cannot be used for hiding identities, assets and liabilities. Key words: consolidation of financial reports [Yogyakarta] : Fakultas Pertanian UGM Jur Sosial Ekonomi Pertanian 2006 Article NonPeerReviewed Perpustakaan UGM, i-lib (2006) Special purpose vehicle Institutions : Their Business Natures and Accounting Implications. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=4547 |
| spellingShingle | Jurnal i-lib UGM Perpustakaan UGM, i-lib Special purpose vehicle Institutions : Their Business Natures and Accounting Implications |
| title | Special purpose vehicle Institutions : Their Business Natures and Accounting Implications |
| title_full | Special purpose vehicle Institutions : Their Business Natures and Accounting Implications |
| title_fullStr | Special purpose vehicle Institutions : Their Business Natures and Accounting Implications |
| title_full_unstemmed | Special purpose vehicle Institutions : Their Business Natures and Accounting Implications |
| title_short | Special purpose vehicle Institutions : Their Business Natures and Accounting Implications |
| title_sort | special purpose vehicle institutions their business natures and accounting implications |
| topic | Jurnal i-lib UGM |
| work_keys_str_mv | AT perpustakaanugmilib specialpurposevehicleinstitutionstheirbusinessnaturesandaccountingimplications |