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FASB Proposes FSP No. 126-a

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FASB Proposed FSP No. 126-a, Definition of Public Entity in Conduit Debt

June 15, 2006

FEI Summary

 

On June 15, 2006, the Financial Accounting Standards Board released Proposed FASB Staff Position (FSP) No. 126-a, “Revision to the Definition of a Public Entity to Include an Obligor for Conduit Debt Securities.” Although it seems a highly specific topic, it could have broader implications as to definition of public vs. private company if it is to be used by analogy going forward. The proposed FSP is available here and the comment deadline is July 31.

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