The multi-trillion dollar asset securitization market continues to have unresolved issues in the aftermath of the financial crisis, including how the assets are accounted for, and the credit risk ...

Securitizations of consumer loans have rebounded, but whether the business can outlast the government sweeteners that have lured investors back to the market is an open question. If an unsubsidized ...

The International Accounting Standards Board has amended its standards on financial instrument disclosures to beef up the disclosure requirements for financial asset transfer transactions such as ...

A City of London tale has it that when those writing the rules of the International Accounting Standards Board (IASB) reached rule 39 they ran out of energy. They invited views on what the standard ...

If your company gives your customers 30, 60, 90 days or longer to pay for purchases, you are creating accounts receivable, which goes in the asset side of your balance sheet. When you package your ...

The FDIC, in its regulation codified at 12 CFR 360.6 (the "Securitization Safe Harbor Rule"), set forth criteria under which, in its capacity as receiver or conservator of an insured depository ...

Stephen M. Juris, a principal of Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, writes that as borrowers default in record numbers, investors and regulators are likely to ask whether the ...

NEW YORK, Sept 15 (Reuters) - The U.S. Financial Accounting Standards Board on Monday proposed changes to its securitization accounting rules, in a move that could greatly alter the way banks and ...

NEW YORK, April 30 (Reuters) - The Financial Accounting Standards Board, which sets U.S. accounting rules, is "pretty close" to issuing a new standard on securitization accounting that will affect off ...

Chairman Garrett and Ranking Member Waters. Members of the Committee. I appreciate the opportunity to testify before this subcommittee today on ways to revive the private securitization market. This ...