资产证券化及其会计问题

Asset Stockization and lts Accountant Problems

文章论述了资产证券化的一般原理 ,并对资产证券化的会计问题做了论述。资产证券化的会计问题主要集中在资产转让时应确认为出售还是抵押贷款。文章在对风险报酬分析法和金融合成分析法比较的基础上 。

This paper discusses the principle of ABS(Asset-backed-security),and then discusses the accounting of ABS.The problem of the accounting for ABS is it should be recognized as sale or mortgageloan.after comparing financial-components-approach and risks-rewards-approach,this paper thinks we should use financial-components-approach to recognize ABS.