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: Research publications: item detail
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Enron An Accounting Analysis of How SPEs Were Used
©March 2002, 15 pages |
 This special analysis recounts how Enron used special purpose entities (SPEs) to conceal debt and avoid losses. It also traces the applicable generally accepted accounting principles as well as the short, but decidedly unhappy history of SPE abuse, including controversial gain-on-sale accounting so common to many securitizations. |
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