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 ...

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 ...

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 ...

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 ...

Caroline Banton has 6+ years of experience as a writer of business and finance articles. She also writes biographies for Story Terrace. David Kindness is a Certified Public Accountant (CPA) and an ...

Mortgage Bankers Association (MBA) president and CEO Bob Broeksmit said regulators should prioritize rolling back rules that raise costs as mortgage rates are likely to stay “stubbornly high” for the ...