FIN 46R definition

FIN 46R means FASB Interpretation No. 46, “Consolidation of Variable Interest Entities,” and its revision by the Financial Accounting Standards Board.
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FIN 46R. FASB Interpretation No. 46 (revised December 2003).
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FIN 46R means FASB Interpretation No. 46 “Consolidation of Variable Interest Entities” published January 2003 by the Financial Accounting Standards Board, as the same may be amended or interpreted from time to time.
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Examples of FIN 46R in a sentence

  • Permit the ratio of Total Consolidated Indebtedness at the last day of any fiscal quarter of the Company to Total Capitalization at such date to be greater than 0.87 to 1.0, in each case without giving effect to ARB51, FIN 46(R) or FAS 66 in each case in relation to the Company’s affordable tax credit syndication business.

  • Notwithstanding anything to the contrary herein, unaudited financial statements, accounting determinations, calculations (including financial ratios) and computations hereunder shall be made without giving effect to Financial Accounting Standards Board (FASB) Interpretation No. (FIN) 46R (“Consolidation of Variable Interest Entities”), which is an Interpretation of Accounting Research Bulletin No. 51.

  • Notwithstanding the foregoing, any entity that is not a Subsidiary but would be required to be consolidated in the financial statements of the Borrower because of FIN 46R or FAS 167, (i) shall not be considered a “Subsidiary” for purposes of this Agreement and (ii) shall not be included in any computation of any financial covenant herein.

  • Notwithstanding anything herein to the contrary, the Borrowers’ accounting determinations, calculations and computations hereunder (including under Section 7.2.4) shall be made without giving effect to Financial Accounting Standards Board (FASB) Interpretation No. (FIN) 46R (“Consolidation of Variable Interest Entities”), which is an Interpretation of Accounting Research Bulletin No. 51.

  • FIN 46 and FIN 46-R are applicable for financial statements of public entities that have interests in VIEs or potential VIEs referred to as special purpose entities for periods ending after December 15, 2003, of which Forrester had none.


More Definitions of FIN 46R

FIN 46R shall have the meaning set forth in Section 6.1(h).
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FIN 46R shall have the meaning provided in Section 2.4.
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FIN 46R means the Interpretation of Accounting Research Bulletin no. 51, Consolidated Financial Statements, promulgated by the Financial Accounting Standards Board, as the same may be restated, modified or changed from time to time.
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FIN 46R means FASB Interpretation No. 46 (revised December 2003).
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FIN 46R shall have the meaning set forth in Section 14(q).
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FIN 46R means Interpretation No. 46(R) of the Financial Accounting Standards Board (“Consolidation of Variable Interest Entities”),
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FIN 46R has the meaning specified in Section 3.11.
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