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June 15, 2026Accounting Horizons

Accounting for securitizations.

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Authors

RPRaymond E. Perry

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Overview

Abstract discusses how asset securitization impacts ownership rights and financial reporting.

Key Points

  • This research examines the mechanisms and implications of asset securitization.
  • Analyzed the transfer of a portfolio by an originator to a Special Purpose Entity.
  • Compared securitization as either a sale or financing.
  • Illustrated the distinctions between sales versus collateralized borrowing.
  • Discussed the implications of an originator's bankruptcy on securitization.
  • Explained the allocation of ownership rights and obligations.
  • Outlined income recognition under the financial-components paradigm.

Cite This Study

Raymond E. Perry (1993) studied this question.

synapsesocial.com/papers/6a2f97c8a1cfeec490828d56https://doi.org/10.2308/ah-9403110115
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Asset Securitization: Economic Effects and Accounting Issues.1992
  2. 2The PEAL Method: a mathematical framework to streamline securitization structuring2024
  3. 3A Study on Banks Asset Securitization Problems and Prospects2025
  4. 4The effect of mortgage securitization on asset liquidation decisions2025 · 1 citations
  5. 5The Effectiveness of Asset Securitization Transactions as a Tool for Reducing the Credit Risk of a Commercial Bank in the Russian Federation2025