Search results with tag "Securitization accounting"

Securitization Accounting - Deloitte

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