haku: @indexterm securitization / yhteensä: 24
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| Tekijä: | Adhikari, A. Betancourt, L. |
| Otsikko: | Accounting for securitizations: a comparison of SFAS 140 and IASB 39 |
| Lehti: | Journal of international financial management & accounting
2008 : SPRING, VOL. 19:1, p. 73-105 |
| Asiasana: | finance accounting standards securitization companies international USA |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the accounting for securitizations (hereafter as: secrs.) under U.S. GAAP and international financial reporting standards (IFRS). Using a sample secrs. of the Ford Motor Company, demonstrated are substantial differences depending on whether the secrs. are recorded following U.S. GAAP or IFRS. The analysis suggests that international convergence of accounting standards will be more challenging as the FASB and IASB begin tackling issues, such as asset secrs. with important economic consequences and with substantive differences btw. U.S. GAAP and IFRS. |
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