Transcription of Securitization Accounting - Deloitte
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Securitization AccountingTenth edition January 2017 Contents01 What s new since the last edition? 0305 How about some examples? 4902 Who has to consolidate the special purpose entity? 0503 Does my Securitization meet the sale criteria under GAAP? 2404 How do securitizations fare under IFRS? 3409 How do I measure and report fair value information? 8511 How will taxes impact my transaction? 10408 What about the investors? 7510So where is the transparency? 9306 How do you determine gain or loss on sale? 6212 How does Securitization impact banks regulatory capital?
Accounting Standards Board and International Accounting Standard Board are hard at work with projects that may have a future impact on securitization. To that, we address some projects that may result in market participants facing challenges for the classification and measurements of financial instruments and impairment of financial assets.
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