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Keywords: financial institutions
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Journal Articles
Accounting Horizons (2013) 27 (4): 757–773.
Published: 01 December 2013
... could derecognize the assets transferred to its SPE and treat the transaction as a sale if three conditions were met: securitizations options credit-linked notes financial institutions accounting disclosures The past 20 years have witnessed major changes to the banking industry...
Journal Articles
Accounting Horizons (2012) 26 (3): 563–581.
Published: 01 September 2012
... their unique interests and expertise, the panelists covered diverse topics on the regulation of financial markets and financial institutions, including current activities of the primary financial market regulators responsible for accounting and auditing oversight, the Dodd-Frank Wall Street Reform and Consumer...