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special purpose financial statements

专用报表

专用报表（special purpose financial statements）- 会计入门 “通用报表”的对称，指非会计准则规范的、满足特定使用者特殊需要的、具有专门用途的会计报表。

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特殊目的财务报表

特殊目的财务报表 Special purpose financial statements 鉴证业务的对象 Subject matter of assurance engagement ..

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经济学

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Amerco also claims PwC acted recklessly when it told Amerco it had to consolidate the special-purpose entity on its own financial statements in 2002, causing Amerco to restate two years of numbers and wipe out 92% of its reported 2001 net income.

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