TY - JOUR AB - This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/09657960410514670. When citing the article, please cite: Arlette Wilson, Jefferson Jones, (2004), “New accounting guidance for variable interest entities: will the new rules reduce the risk?”, Balance Sheet, Vol. 12 Iss: 1, pp. 37 - 41. VL - 5 IS - 3 SN - 1526-5943 DO - 10.1108/eb023000 UR - https://doi.org/10.1108/eb023000 PY - 2004 Y1 - 2004/01/01 TI - Erratum T2 - The Journal of Risk Finance PB - Emerald Group Publishing Limited SP - 54 EP - 57 Y2 - 2024/03/29 ER -