International Harmonization Of Accounting Standards, And The Question Of Off-Balance Sheet Treatment
- Topics:
- Incorporation
- Tags:
- Accounting,
- Finance,
- Financial Services,
- Operational Accounting,
- Peter Jeffrey,
- Securitization,
- Standards
- Source:
- Peter Jeffrey
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Overview: This article explores and explains the three approaches to accounting for securitization transactions. It also discusses how harmonization of these approaches might occur and the difficulties of achieving harmonization. It explores how accounting standards and their approaches to on- or off-balance sheet treatment might affect the securitization market and its growth. Without a harmonized accounting standard for securitizations, the market will not develop as rapidly as it could, to the detriment of businesses, capital markets, investors, and regulators.
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Format: HTML | Date: Jan 2003 | Pages: 1
