Dissertation > Excellent graduate degree dissertation topics show

China 's asset securitization promoters accounting problems in

Author: ShiYuGuang
Tutor: WangXiuLi
School: University of Foreign Trade and Economic
Course: Accounting
Keywords: Asset securitization sponsors Accounting recognition Information Disclosure
CLC: F830.42
Type: Master's thesis
Year: 2006
Downloads: 225
Quote: 13
Read: Download Dissertation

Abstract


With asset securitization in the introduction and development of our country , we have the necessary research and development of accounting standards on asset securitization , to provide an accounting treatment guidelines for asset securitization . Analyzed from the perspective of the promoters of asset securitization accounting recognition , measurement, disclosure and statements merger problem , the last of the status quo of the establishment of the SPV , accounting regulation , accounting standards formulated a number of recommendations . The paper is divided into four chapters : The first chapter is the accounting recognition of the securitized assets . This chapter focuses on the \I built from the accounting recognition of the meaning of the standard basis of accounting recognition of the basic theory , and lay the foundation for the discussion of the securitized assets confirmation . Then discuss the accounting recognition of the \The second chapter is the accounting measurement of the securitized assets . Corresponding accounting measurement and accounting recognition of securitized assets , First FASB, IASC and our description of the provisions of the securitized assets accounting measurement ; then from the sale price of the securitized assets , the initial measurement of the survival of measurement impairment measurement , impairment reversal of securitized assets accounting measurement issues . Chapter III promoters disclosure of accounting information . Discussion of the principles and content of information disclosure , the highlights of the FASB , the IASC in the asset securitization accounting disclosures and statements merger research , explore how our promoters asset securitization accounting information disclosure . The fourth chapter is the policy recommendations . This part is formed on the basis of the first four parts of the focus from the SPV the establishment , accounting supervision , asset securitization guidelines formulated a number of recommendations .

Related Dissertations

  1. The Legal Prevention of Gem Risk in China,F832.51
  2. Study on the Protection of the Investment Interests in Investment Life Insurance of China,F842.6
  3. Ownership Structure and annual information correction Relationship,F832.51;F224
  4. The Research of the Influencing Factors about Our Country’s Electric Power Enterprise Society Responsibility Information,F426.61
  5. Legal Issues of our online banking supervision,F832.2
  6. Research on the Information Transparency of Chinese GEM Companies,F224
  7. Infringement of Civil Remedy Water Pollution Research,D922.6
  8. Sarbanes-Oxley Act and Corporate Governance,F276.6
  9. The Comparison of the Goverment Websits of Wuhan and Changsha in Promoing the Two Types of Social Construction,D630
  10. The Role of the Media Agenda-setting in Crisis Communication,G206
  11. Research on Audit Committee Effectiveness of Listed Company,F239.4
  12. On the Analysis of Listed Companies’ Financial Information Disclosure under Companies’ Accounting Standards,F233
  13. Study on Analysis of Statistics and Evaluation of Social Responsibility Report of List Companies,F222.39
  14. Does Corporate Governance Have Influence to the Quality of Internal Control Information Disclosure?,F275
  15. Citizens Constitutional Protection of the Right to Know,D921
  16. The Research on the Market Reaction and Punitive Effect of Listed Companies’ Penalty Notices for Disclosure Violation,F276.6
  17. Research on Market Discipline Problems of Banking Supervision of China,F832.1
  18. An Empirical Analysis of Students’ Trust to SNSs,G206
  19. Study on Promoting Citizen Participation in Chinese Government Information Disclosure,D621.5
  20. Study on the Problems of Government Information Publicity in Public Crisis Management,D630
  21. The Chinese Government Open Information Early Detection System,D630

CLC: > Economic > Fiscal, monetary > Finance, banking > Finance, banking theory > Banking > Bank Accounting
© 2012 www.DissertationTopic.Net  Mobile