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statements aicpa audit and accounting guide, audits of investment companies issue（语句aicpa审计和会计指南、投资公司的审计问题）
EITF ABSTRACTS
Issue No. 84-15
Title: Grantor Trusts Consolidation
Date Discussed: August 23, 1984
References: FASB Statement No. 13, Accounting for Leases
FASB Statement No. 57, Related Party Disclosures
FASB Statement No. 125, Accounting for Transfers and Servicing of Financial
Assets and Extinguishments of Liabilities
FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R)
FASB Interpretation No. 46, Consolidation of Variable Interest Entities
FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable
Interest Entities
FASB Technical Bulletin No. 85-2, Accounting for Collateralized Mortgage
Obligations (CMOs)
FASB Concepts Statement No. 3, Elements of Financial Statements of Business
Enterprises
FASB Staff Position FIN46-6, “Effective Date of FASB Interpretation No. 46”
AICPA Accounting Research Bulletin No. 51, Consolidated Financial
Statements
AICPA Audit and Accounting Guide, Audits of Investment Companies
ISSUE
A grantor trust, established by company management and with the company as principal or de
facto beneficiary, engages in various transactions, including the leasing to others of products
purchased from the company or the leasing of equipment to the company. Such arrangements
also include financial instruments; for example, the trust may issue collateralized mortgage
obligations (CMOs). Revenue recognition and off-balance-sheet financing are areas that often
need to be addressed in this type of transaction.
The issues are whether a grantor t
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