A Further Study on Accounting for Securitizations of Financial Assets
碩士 === 國立臺灣大學 === 會計學研究所 === 93 === Financial Asset Securitization has been developed in the world for several decades, and the accounting standards of Financial Asset Securitization have been promulgated and revised constantly. My study first introduces the meaning of Financial Asset Securitization...
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ndltd-TW-093NTU053850232015-12-21T04:04:54Z http://ndltd.ncl.edu.tw/handle/47954020227514109664 A Further Study on Accounting for Securitizations of Financial Assets 金融資產證券化之會計處理之再探討 Yueh-Ming Hsu 許悅寧 碩士 國立臺灣大學 會計學研究所 93 Financial Asset Securitization has been developed in the world for several decades, and the accounting standards of Financial Asset Securitization have been promulgated and revised constantly. My study first introduces the meaning of Financial Asset Securitization, and discusses the reasons enterprises apply Securitization. Then my study summarizes the accounting issues of Securitization and analyzes SFAS 140 and the ROC statement of Financial Accounting Standards No 33. Further more, I make a research of the relative bulletins, the drafts, and the new concepts that are developed in order to cope with the changes of the environment and the practice needs. At last, I try to give some suggestions about the ROC statement of Financial Accounting Standards No.33: 1. Catch up with the USA’s and the international accounting standards. 2. Regulate about SPE more strictly. 3. Refer to the derecognition steps of IAS 39. 4. Establish the systems and the institutions of fair-value valuation. 5. Regulate clean-up calls and removal-of-acconts-provisions. 劉啟群 2005 學位論文 ; thesis 115 zh-TW |
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碩士 === 國立臺灣大學 === 會計學研究所 === 93 === Financial Asset Securitization has been developed in the world for several decades, and the accounting standards of Financial Asset Securitization have been promulgated and revised constantly. My study first introduces the meaning of Financial Asset Securitization, and discusses the reasons enterprises apply Securitization. Then my study summarizes the accounting issues of Securitization and analyzes SFAS 140 and the ROC statement of Financial Accounting Standards No 33. Further more, I make a research of the relative bulletins, the drafts, and the new concepts that are developed in order to cope with the changes of the environment and the practice needs. At last, I try to give some suggestions about the ROC statement of Financial Accounting Standards No.33:
1. Catch up with the USA’s and the international accounting standards.
2. Regulate about SPE more strictly.
3. Refer to the derecognition steps of IAS 39.
4. Establish the systems and the institutions of fair-value valuation.
5. Regulate clean-up calls and removal-of-acconts-provisions.
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author2 |
劉啟群 |
author_facet |
劉啟群 Yueh-Ming Hsu 許悅寧 |
author |
Yueh-Ming Hsu 許悅寧 |
spellingShingle |
Yueh-Ming Hsu 許悅寧 A Further Study on Accounting for Securitizations of Financial Assets |
author_sort |
Yueh-Ming Hsu |
title |
A Further Study on Accounting for Securitizations of Financial Assets |
title_short |
A Further Study on Accounting for Securitizations of Financial Assets |
title_full |
A Further Study on Accounting for Securitizations of Financial Assets |
title_fullStr |
A Further Study on Accounting for Securitizations of Financial Assets |
title_full_unstemmed |
A Further Study on Accounting for Securitizations of Financial Assets |
title_sort |
further study on accounting for securitizations of financial assets |
publishDate |
2005 |
url |
http://ndltd.ncl.edu.tw/handle/47954020227514109664 |
work_keys_str_mv |
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