资产证券化的会计处理问题分析

The Accounting Affirmed of Asset Securitiesization

资产证券化的会计处理问题 ,来源于证券化中破产隔离原理的应用 ,证券化资产是作为融资还是作为出售处理会给发起人的财务报表带来不同的影响 ,资产证券化会计报表合并问题的实质是对证券化中产生剩余收益的处理问题。

The accounting affirmed of asset securitiesization originated from the application of bankruptcy isolation principle. Securitiesization asset used as the sale or used as the debt can bring different influence to the originator's accounting statement. Affirmed the surplus income from asset securitiesization is the substance of statement mergence.