International Finance and Accounting Handbook

The existing accounting literature^3 focuses on control of/over an entity to deter- mine whether an investor should consolidate ...

Residual economics.Who receives the residual economics of the SPE including all fee arrangements? Fee arrangements.Who receives ...

the total assets of the SPE, unless there is clear and compelling evidence to the contrary. (Prior to the proposed Interpretatio ...

cluding the methodology (whether quoted market prices, prices based on sales of similar assets or liabilities, or prices based o ...

Other disclosures to consider include: Total amount of assets and obligations of the off-balance-sheet entity, with a de- scrip ...

regulatory capital constraints by securitizing balance sheet assets. However, off-bal- ance-sheet CDOs are also used to increase ...

Brazil remaining the predominant player. However, due to the problems in Argentina, the immediate future of the Latin American s ...

the transferor is also the originator of the financial assets). Paragraph 31 of Imple- mentation Guidelines to Accounting Standa ...

Under Canadian GAAP, entities accounting for their investment in retained in- terests as a long term investment would record a ...

21 • 27 III. Cash Flows Anticipated at Time of Securitization A. Loan Cash Flow Cash Interest at Scheduled Ending Year Ending De ...

21 • 28 D. Servicing Asset Fair Value of Servicing Contractual Adequate Interest at Year Ending December 31, Cash Receipt (1) Co ...

21 • 29 D. Subordinated Interest Amortization (according to EITF 99-20) Fair Value of Subordinate Accretion at Interest at Unrea ...

21 • 30 F. Journal Entries and Balance Sheet Journal entries Balance sheetAssets Liabilities and Equity ________________________ ...

21 • 31 20X2 Balance sheetAssets Liabilities and Equity __________________________________________ _____________________________ ...

21 • 32 20X4 Balance sheetAssets Liabilities and Equity __________________________________________ _____________________________ ...

22 • 1 CHAPTER 22 SEGMENTAL AND FOREIGN OPERATIONS DISCLOSURES Lee H. Radebaugh Brigham Young University Donna L. Street Univers ...

erations comprise different activities in different geographic locations with different profitability, risk, and growth characte ...

eral disclosure practices. The chapter also discusses the pros and cons of additional disclosure to the firm and discusses items ...

ent segments of a business may experience differences in the rates of profitability, de- grees of risk, and opportunities for gr ...

(c) Demand for Information by Governments. The U.S. SEC was definitely con- cerned about the activities of conglomerates and ind ...