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Securitization accounting: 12th edition

Clarity on today’s securitization landscape

A wide-ranging roadmap through evolving accounting, tax, and regulatory landscapes.

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About the 12th edition

Our mission remains clear: Provide a roadmap covering accounting, tax, and regulatory changes impacting securitization and the broader markets that will serve as a valuable resource to a variety of readers, beyond accounting professionals.

In this latest edition, we discuss potential regulatory changes, updated FASB guidance and impacts due to tax changes, in addition to various accounting rules that play a significant role in securitization.

Explore by chapter

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Chapter 1: What’s new since the last edition?

Highlights of what’s new since the prior edition – updates to keep your securitization accounting playbook current.

Chapter 2: Who has to consolidate the special purpose entity?

Determine who has to consolidate the special purpose entity under GAAP and IFRS.

Chapter 3: Does my securitization meet sales criteria under GAAP?

Evaluate sale accounting considerations under the guidance of ASC 860.

Chapter 4: How do securitizations fare under IFRS?

For companies following international standards, understand the securitization accounting framework under IFRS.

Chapter 5: How about some examples?

Work through practical examples to see consolidation and sale conclusions in action.

Chapter 6: How do you determine gain or loss on a sale?

Calculate gain or loss on sale of assets under various types of structures.

Chapter 7: What should I know about mortgage servicing rights?

Mortgage servicing rights demystified: recognition, amortization vs fair value and accounting for transfers.

Chapter 8: What about the investors?

Assess accounting classifications for securitized financial assets and understand the differences under GAAP and IFRS.

Chapter 9: How do I measure and report fair value information?

Apply ASC 820 guidance for fair value reporting related to securitization interests.

Chapter 10: So where is the transparency?

Understand various disclosure requirements under GAAP (ASC 860/810) and IFRS.

Chapter 11: How will taxes impact my transaction?

Analyze tax implications under various structures, illustrated with specific examples.

Chapter 12: How does securitization impact banks’ regulatory capital?

Deep dive into regulatory capital requirements and the potential impacts on proposed rule changes.

Prefer the complete perspective?

Latest updates on accounting, tax and regulatory considerations for securitizations.

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Greg Sobreiro

Greg Sobreiro

Securitization Market Offering Leader | Audit & Assurance | Deloitte & Touche LLP
+1 212 436 2487