Jan 2010
This article follows on from our article in November 2009 "FIN 48: the adoption by non-public companies - the effect on funds and portfolio investments" and focuses on the application of ASC 740-10-50 (FIN 48) to funds, SPVs and portfolio companies of funds who are required to prepare accounts based on US GAAP and our experience on what funds are doing to comply with their FIN 48 obligations.
Get your copy here
Read more by downloading our FIN 48 Update - What funds are doing in relation to the adoption of FIN 48 (pdf file, 487KB) for your reference.