Business Combinations: The Case of Special Purpose Entities
Business Combinations: The Case of Special Purpose Entities

Summary/Abstract: The article explains the role that special purpose entities have in the presentation of a business entity’s financial position in its financial statements. It also provides some information about the provisions of IAS 27 „Consolidated and Separate Financial Statements” and SIC 12 „Consolidation – Special Purpose Entities” relating to the question of a parent company’s control over SPE.

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