Special Purpose Vehicle Institutions: Their Business Natures and Accounting Implications

Special Purpose Vehicle Institutions: Their Business Natures and Accounting Implications

Special Purpose Vehicle (SPV) is an instrumental institution used for specific purposes by firms. The SPV is useful for tax planning, risk management, project financing and company restructuring. SPVs have benefits for economy and business, and involve usually large size of projects that vary from a...

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Bibliographic Details
Main Author: Ainun Na'im
Format: Article
Language:English
Published: Universitas Gadjah Mada 2013-06-01
Series:Gadjah Mada International Journal of Business
Subjects:
consolidation of financial reports
off balance sheet
project finance, and asset securitization
special purpose vehicle (SPV)
variable interest entities (VIE)
Online Access:https://jurnal.ugm.ac.id/gamaijb/article/view/5626

Internet

https://jurnal.ugm.ac.id/gamaijb/article/view/5626

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