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Recognition and Measurement of Asset Securitization

Author: HuangKeJian
Tutor: LiRenHua；LiQiHui
School: Southwestern University of Finance and Economics
Course: MPAcc
Keywords: asset securitization recognition of accounting measurement of accounting
CLC: F233
Type: Master's thesis
Year: 2009
Downloads: 249
Quote: 1
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Abstract


Since the beginning of asset securitization in America in 1970s, it has developed greatly all over the world. With the continuous appearance of financial innovative tools and the development of innovative technology, asset securitization combined with derivative financial tools, has been taking on more and more complicated modes. Therefore the innovation results in the choices and innovations of accounting patterns for asset securitization.This article mainly discusses recognition and measurement of accounting in asset securitization on a basis of its economic significance. In the research, the paper compares the processing methods abroad with that in China, and proposes some advices for the recognition and measurement of asset securitization. It finally discusses problems in the two aspects based on some cases in asset securitization, hoping to bring out some practical advices for accounting processing in asset securitization.There are 6 chapters in the paper:Chapter 1 outlines the research backgrounds, research idea as well as research approaches.Chapter 2 makes introductions on the basic theories and practices about assets securitization. Starting from the economic background and the practical significance from which the assets securitization arose, this chapter narrates the asset securitization’s concept, the transaction structure and the basic elements, and makes value analyses on assets securitization from aspects of initiators, investors, society and so on.Chapter 3 discusses accounting recognition. This chapter starts from present accounting recognition approaches, elaborates the recognition of“the real sell”and analyzes the three present accounting recognition methods as well as the recognition of asset securitization attached with the recourse, redemption or buy-back agreement. Chapter 4 concentrates on the accounting measurement.Chapter 5 illustrates the status quo of how the organizations support asset securitizations as well as the accounting recognition throughout a specific case.Chapter 6 proposes the countermeasures to implement assets securitization from two aspect including improvement on the accounting recognition and measurement. Finally this chapter gives out creative ways to design the asset securitization variety, standardize the securitization main body behavior standards as well as develop the credit appraisal system to assure the asset securitization development.At present time, related legal framework in our country is not perfect yet. The gradual consummation of accounting approaches, the establishment and perfection of accounting rules for asset securitization should be further researched in future.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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