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Securitization Accounting - Deloitte

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Securitization AccountingTenth edition January 2017Contents01What s new since the last edition? 0305How about some examples? 4902Who has to consolidate the special purpose entity? 0503Does my Securitization meet the sale criteria under GAAP? 2404How do securitizations fare under IFRS? 3409How do I measure and report fair value information? 8511How will taxes impact my transaction? 10408What about the investors? 7510So where is the transparency? 9306How do you determine gain or loss on sale? 6212How does Securitization impact banks regulatory capital?

GAAP consolidation decision tree a In addition to their own activities and variable interests, reporting entities must also consider the activities and variable interests of both related parties and those parties deemed “de facto agents” in ASC 810.

  Accounting, Decision, Tree, Securitization, Decision tree, Securitization accounting

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