Accounting Research Of ABS

As the most important one in the field of international financial innovation, financial innovation, asset securitization business activities in China has gradually in-depth, with the continuous development of this mode of financing in China, the impact on businesses and companies are growing wider, with the attendant assets securitization accounting issues also become a hot topic in the theoretical circles it is necessary to standardize a set of accounting treatment for asset securitization Guide to the healthy development of better protection of asset securitization, in-depth study of asset securitization accounting issues, to improve the theory of asset securitization, and promote financial innovation has great theoretical and practical significance.Reference for scholars research on asset securitization accounting issues of asset securitization accounting issues related to conduct in-depth research. In addition to the introduction, the body of this article, including the aspects of the contents. Among them, the introduction on the background and significance of this study, domestic and international research, research ideas and research methods are described; the first part of the body of a review with an overview of asset securitization and the asset securitization accounting theory, the main analysis of the concept of asset securitization as well as the essential characteristics of foundation, as discussed below asset securitization accounting issues; the second part of the asset securitization accounting issues were analyzed, from the idea of general accounting issues, respectively, accounting recognition accounting measurement carried out systematic and comprehensive exposition and analysis; the third part and fourth part of the historical practice of the foreign development of asset securitization, and asset securitization in China, the status of the practice and there are difficult accounting issues are described and analyzed; part V of a case of asset securitization accounting treatment; part VI for China’s future development of asset securitization and accounting advice, the main point of this article summarizes the review pointed out that the innovation of this paper place, and the direction of further research. By this study has laid the theoretical foundation for the depth of asset securitization accounting issues, but also for enterprises related to the practice provides a theoretical guidance.