It is difficult to attract investors to SPEs because the cash flows and the risks involved are hard to predict.
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Q24: Accounting exposure is the exposure to exchange
Q25: Financing indicators are included in the guidelines
Q26: The essence of SFAS No. 142 is
Q27: An objective of translation under SFAS No.
Q28: The FASB was the first standard-setting body
Q30: The key question addressed by SFAS No.
Q31: SFAS 142 equates goodwill with other intangible
Q32: The U.S. dollar orientation approach to the
Q33: Economic exposure directly affects consolidated cash flows.
Q34: A reporting unit for the impairment test
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