*Letters

SIA Submits Comments to the FASB on Accounting for Investments in Real Estate Ventures and Limited Partnerships

Published on:
February 18, 2005

The Dealer Accounting Committee of the Securities Industry Association (SIA)* provides comments to Financial Accounting Standards Board (FASB)on the Board’s proposal Accounting for Investments in Real Estate Ventures, FSP SOP 78-9-a; and Investor’s Accounting for an Investment in a Limited Partnership When the Investor Is the Sole General Partner and the Limited Partners Have Certain Rights, ETIC Issue No. 04-5. SIA’s Committee believes the proposal would not reflect the true economies of certain transactions; and further exacerbate differences among various consolidation models that currently exist.

*SIFMA is the product of a merger between the Securities Industry Association (SIA) and The Bond Market Association (TBMA).

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