Deloitte
Accounting Research Tool
...
FASB Staff Positions

FSP FIN 46(R)-4: Technical Correction of FASB Interpretation No. 46 (revised December 2003),Consolidation of Variable Interest Entities, Relating to Its Effects on Question No. 12 of EITF Issue No. 96-21, “Implementation Issues in Accounting for Leasing Transactions involving Special-Purpose Entities”