The Financial Accounting Standards Board has issued new standards aimed at fixing the way banks account for securitizations and off-balance-sheet special-purpose entities. Statements No. 166, ...
Discover how Variable Interest Entities (VIEs) work as unique business structures, granting controlling interests via contracts instead of voting rights, and their impact on business operations.
How did Enron create off the book transactions and partnerships designed to remove debt from the company's balance sheet? How do these SPE partnerships work? How are they valuated and how did their ...
Explore the purposes of shell corporations, from legal benefits to risks like money laundering, and learn their significant ...
SPVs isolate assets or liabilities, aiding in risk management for parent companies. They can be set up for specific projects, investments, or to exploit tax benefits. Investor tip: Scrutinize company ...
PureTech Health plc (Nasdaq: PRTC, LSE: PRTC) (“PureTech” or the “Company”), a clinical-stage biotherapeutics company announces that its Founded Entity, Gelesis, Inc. (“Gelesis”) and Capstar Special ...
A common coworking lease structure has turned into a $2.9M headache for one Boston landlord. New York-based coworking provider Coalition Space was evicted from its branch at 68 Harrison Ave. in Boston ...