For the 10th year running, Deloitte has been recognised as the accounting firm of the year, reflecting its strong commitment ...

The multi-trillion dollar asset securitization market continues to have unresolved issues in the aftermath of the financial crisis, including how the assets are accounted for, and the credit risk ...

Securitizations of consumer loans have rebounded, but whether the business can outlast the government sweeteners that have lured investors back to the market is an open question. If an unsubsidized ...

The International Accounting Standards Board has amended its standards on financial instrument disclosures to beef up the disclosure requirements for financial asset transfer transactions such as ...

A number of recent structurings of investment-grade rated securitizations of oil and gas wells are sparking conversations in the U.S. upstream oil and gas industry about this relatively new structured ...

If your company gives your customers 30, 60, 90 days or longer to pay for purchases, you are creating accounts receivable, which goes in the asset side of your balance sheet. When you package your ...

The FDIC, in its regulation codified at 12 CFR 360.6 (the "Securitization Safe Harbor Rule"), set forth criteria under which, in its capacity as receiver or conservator of an insured depository ...

Stephen M. Juris, a principal of Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, writes that as borrowers default in record numbers, investors and regulators are likely to ask whether the ...