Summary of Statement No. 140 - FASB
It revises the standards for accounting for securitizations and other transfers of financial assets and collateral and requires certain disclosures, but it carries over most of Statement 125's …
Statement of Financial Accounting Standards No. 140 FAS140 Status Page FAS140 Summary Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
FAS 140 (AS ISSUED)
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FAS 140 (AS AMENDED)
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FASB 140 narrows the types of ROAPs (Removal of Accounts Provisions) compatible with sale accounting. ROAPs are commonly featured in revolving structures such as credit card mas-ter trusts. FASB 140 eliminates the special exemption that FDIC-insured banks enjoyed. They now have to demonstrate that the securitized assets are legally isolated.
金融资产终止确认会计准则研究 - 高顿教育
Jul 21, 2017 · 随着资产证券化的迅速发展，fasb又陆续出台了sfas125、sfas140、sfas153与sfas166等规范发起人金融资产转移的终止确认。在这些准则中，fasb立足于资产定义，结合业务特点，先后提出了几种不同的金融资产转移终止确认判断标准。
(FASB) は,SFAS166「号金融資産の譲渡についての会計SFAS140号 の改訂」,SFAS167「FIN46号号 R の改訂」 の2つの新基準書を公表した。 前者は,金融資産の認識の中止を扱っていたSFAS140「号 金融資産の譲渡及びサービス業務並びに負債の消滅に関する会計処理-FASB基準書第125号 の改訂-」を改訂するものであり,後者は議決権により支配的財務持分を有する者が識別されない変動持分事業体(VIE)の連結指針を扱っているFASB解釈指針(FIN)46「 変動持分 …
Statement of Financial Accounting Standards No. 140
View Document Back to Search Results Media Type Document Media Date September 2000 Additional Information Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (a replacement of FASB Statement No. 125)
Nov 18, 2008 · International Convergence: While we agree that any changes to FAS 140 should be ultimately aligned with current efforts of the International Accounting Standards Board (IASB) to amend international accounting for transfers of financial assets, we nonetheless strongly urge the Board to reject pleas to shelve the ED until a converged standard is ...
The Company accounts for the securitization of trade receivables in accordance with Statement of Financial Accounting Standards No.140 (SFAS140), Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities. SFAS140 requires an entity to …