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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| Format: | Article |
| Language: | English |
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Universitas Gadjah Mada
2013-06-01
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| Series: | Gadjah Mada International Journal of Business |
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| Online Access: | https://jurnal.ugm.ac.id/gamaijb/article/view/5626 |