Assessing the Impact of FASB 46

Last month's article discussed the effect that FASB Interpretation No. 46 will have on leasing and other variable interest entities. This month, we continue our analysis of FIN 46 in relation to how and when to consolidate, who qualifies as a related party, what the impact will be on private companies and multi-lessor entitites, and the overall impact of FIN 46 on leasing transactions.

25 minute read September 11, 2003 at 05:37 PM

Jeffrey H. Ellis

This is the second of a two-part article.

Last month's article discussed the effect that FASB Interpretation No. 46 will have on leasing and other variable interest entities.

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Assessing the Impact of FASB 46

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Real Property Law

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Applying the Zero Trust Model to Manage Risks of Agentic AI

California’s AI Transparency Stack: From State Obligation to Adoption Strategy