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On July 23, 2003, the Financial Accounting Standards Board (FASB) approved the issuance of five FASB Staff Positions (FSPs) providing guidance on the application of FASB Interpretation No. 46, Consolidation of Variable Interest Entities. (An FSP is the means by which the FASB staff communicates its views on the proper application of FASB literature when it believes there is only one acceptable interpretation. Prior to February 2003, FASB staff guidance was communicated through Staff Implementation Guides or announcements at meetings of the FASB's Emerging Issues Task Force.) The FSPs issued by the staff include:
The FASB staff has also proposed FSPs on: 1) the treatment of fees paid to decision makers and guarantors in determining expected losses and expected residual returns and 2) the impact of rights to remove a decision maker on the computation of expected residual returns, but has not finalized that guidance.
A brief explanation of each of the final FSPs and their impact on FIN 46 follows.
Scope of FIN 46
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