OK, this probably should go into a work blog, but this is the one I have open. We are looking at a company where FASB FIN 46 makes a difference. It is about the consolidation of interest from special purpose vehicles. Its designed to prevent the Enron-like off-balance sheet financing which killed it. Here is:
* "FASB Fin 46R":http://www.fasb.org/fin46r.pdf. The actual PDF of Revision 5 of FIN 46
* "Wikipedia":http://en.wikipedia.org/wiki/FIN_46. The Wikipedia explanation for dummies
* "Equipment Leasing":http://executivecaliber.ws/sys-tmpl/fin46/. Jeff Taylor goes over what this means for equipment leases
* "Vinod Kothari":http://www.vinodkothari.com/fin46.htm. His interpretation.the high levels
* "CFO Magazine":http://www.cfo.com/article.cfm/3126336?f=related. A good piece on it at
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