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Rosenblatt et al., 2005 - Google Patents

Securitization accounting

Rosenblatt et al., 2005

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Document ID
11182178267514843561
Author
Rosenblatt M
Johnson J
Mountain J
Edition S
Publication year
Publication venue
The Ins and Outs (And Some Do’s and Don’ts) of FASB

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Snippet

When is a securitization accounted as a sale? 6 What if I fail to comply with the sale criteria? 8 Who is considered to be the transferor in a “rent-a-shelf” transaction? 9 Do I ever have to consolidate a QSPE? How about an SPE? 9 What does it take to be a QSPE? 10 If you don't …
Continue reading at atc4.bentley.edu (PDF) (other versions)

Classifications

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    • G06Q—DATA PROCESSING SYSTEMS OR METHODS, SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL, SUPERVISORY OR FORECASTING PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL, SUPERVISORY OR FORECASTING PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q20/00—Payment architectures, schemes or protocols
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    • G06Q—DATA PROCESSING SYSTEMS OR METHODS, SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL, SUPERVISORY OR FORECASTING PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL, SUPERVISORY OR FORECASTING PURPOSES, NOT OTHERWISE PROVIDED FOR
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    • G06Q99/00—Subject matter not provided for in other groups of this subclass

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