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Research on the Accounting Treatment of Credit Assets Securitization in China
Author(s): 
Pages: 68-71+82
Year: Issue:  6
Journal: Xi'an Finance

Keyword:  credit asset securitizationMeasurement of accountingrecognition of accountingspecial purpose vehicle;
Abstract: The paper analyzes and compares the international accounting standards,US accounting regulationgs and the relevant provisions of the existing legislation in China.Advicing from ruling specialized accounting system for the SPV,using continuing involvement approach to confirm the terminationg of the asset,using the flexible means to improve operability of the fair value of financial assets,revealing more information and so on,to improve the accounting treatment in China.
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