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Securitization Accounting - Deloitte

Securitization Accounting - Deloitte

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The consolidation models under both GAAP and IFRS are largely similar and are based on control. ASC 810 requires identifying “the primary beneficiary,” which is the party that has a “controlling financial interest” because it has both: (1) the power to direct the activities of a VIE that most significantly impact the

  Identifying, Accounting, Controlling, Consolidation, Securitization, Securitization accounting, A controlling

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