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A Study on the Accounting for Bank Credit Assets Securitization

Author: BaiShuJun
Tutor: ChenShaoHua
School: Xiamen University
Course: Accounting
Keywords: Bank Credit Assets Securitization Accounting
CLC: F233
Type: Master's thesis
Year: 2008
Downloads: 271
Quote: 1
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Abstract


Facing the challenge of "financial disintermediation", Bank Credit Assets Securitization has become important way of financial Innovation for Chinese banks, so the related accounting problems turned to be the focus of research. In 2006, the new published < Accounting Standards for Business Enterprises> provided the basic principles and framework of the accounting for Bank Credit Assets Securitization. The American sub-prime mortgage crisis brought much Inspiration to Bank Credit Assets Securitization of Chinese banks and the development of accounting. In this background, the research on the accounting for Bank Credit Assets Securitization means a lot.The paper aims at the accounting for Bank Credit Assets Securitization, and has studied the confirmation, measurement, consolidation of SPE and disclosure of Bank Credit Assets Securitization. During the research, the writer introduce and analyze the rules both in China and abroad, and analyze the accounting treatment of "2007-1 Residential Mortgage based Securitization" issued by CCB. Finally, the writer gives some advice on the accounting for Bank Credit Assets Securitization of Chinese commercial banks based on the reason, influence and inspiration of American sub-prime mortgage crisis, hoping to give some contribution to the improvement and development of financial instrument accounting standards.Owing to the limitation of the writer’s theoretical level, this paper is mainly based on the related studies at home and abroad and has few innovation. The main contribution this paper provides include two parts: First, it would be that some advice was given to the development of accounting for Bank Credit Assets Securitization with the inspiration of American sub-prime mortgage crisis.This paper drives two main conclusions: First, the accounting criterion of our country so far is adapted to the development of Credit Assets Securitization in the whole. However, there are still several problems exist, such as integrated recognition and measurement mode results in huge earning management opportunity, the establishment of SPC is out of law base and the disclosure obligation of bank in credit assets securitization is ambiguous and so on. Second, American sub-prime mortgage crisis provides us many inspirations. We should establish the detail accounting application rules for Credit Assets Securitization, enhance related information disclosure supervision and the training for securitization related personnel and examine their qualification strictly.

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