Transparency in accounting
Subtitle: proposed changes to accounting for off-balance-sheet entities : hearing before the Subcommittee on Securities, Insurance, and Investment of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Tenth Congress, second session ... Thursday, September 18, 2008
Series: S. hrg -- 110-1011
Publisher: U.S. G.P.O.; For sale by the Supt. of Docs., U.S. G.P.O.
Published: 2010
Place of publication: Washington
Language: eng
Number of pages: 223
Subjects: Off balance sheet financing; Asset-backed financing; Disclosure in accounting; Rules and practice; Financial Accounting Standards Board
Other titles: Proposed changes to accounting for off-balance-sheet entities
Notes: "Hearing on ... how assets held off of the balance sheet contributed to the securitization of risky assets, specific changes that have been proposed by FASB to curb inappropriate uses of off-balance sheet entities, implications for investors and the industry of deferring these proposed changes, and necessary disclosures to ensure that investors have sufficient transparency to make informed investment decisions."

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Includes bibliographical references.