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Big Changes to Securitization Accounting by Carol A. Hitselberger
Mayer Brown LLP - Charlotte Office
Robert F. Hugi
Mayer Brown LLP - Chicago Office
Jason H. P. Kravitt
Mayer Brown LLP - New York Office
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June 26, 2009
Previously published on June 22, 2009
The Financial Accounting Standards Board (FASB) has finalized the much-anticipated amendments to its Statement 140 and Interpretation 46(R). The amendments to Statement 140 are set out in Statement 166, which changes the accounting standards that determine whether a transfer of receivables in a securitization or otherwise should be treated as a sale or as a financing.
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