*Letters

SIA, TBMA, ASF, CMSA, and ISDA Submit Comments to FASB on Variable Interest Entities

Published on:
November 30, 2005

The Securities Industry Association (SIA)*, The Bond Market Association (TBMA)*, the American Securitization Forum (ASF), the Commercial Mortgage Securities Association (CMSA), and the International Swaps and Derivatives Association (ISDA)provide comments to the Financial Accounting Standards Board (FASB)onFASB Staff Position (FSP)on FIN 46(R)-c regarding the determination of variability to be considered in applying FIN No. 46(R).

*SIFMA is the product of a merger betweenthe Securities Industry Association (SIA) and The Bond Market Association (TBMA) in 2006.

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