| Asset securitization,as an innovative financing tool,emerged in the United States in the 1970 s and was gradually recognized by the capital markets and rapidly developed on a global scale.Since 2014,asset securitization in China’s financial market also showed a burst of growth,including corporate asset securitization products because of its rapid growth,large scale and other characteristics is particularly prominent,but the asset securitization project complex Sex,its accurate accounting treatment to become the key.This article mainly through the analysis of international accounting standards and the United States financial accounting standards,combined with the relevant theory of W company asset securitization project research,focusing on asset securitization accounting treatment related issues.This paper first introduces the background and significance of the topic,the research situation of the domestic and foreign asset securitization accounting problem,the research ideas and methods of the paper and the structure and content of the paper.Secondly,it introduces the related aspects of asset securitization Theory,including the meaning,mode and function of asset securitization,is the theoretical basis of the case analysis in this paper.Again,from the basic situation of W Company,the process of asset securitization and the content of accounting treatment,the Company’s asset securitization project Made a detailed introduction.Among them,the accounting treatment of asset securitization project of W company mainly includes four aspects: the derecognition of transfer assets,the accounting measurement records,the information disclosure and the report merger with the special purpose entity.Then,according to the specific provisions of China’s accounting standards and international accounting standards,the contents of the accounting treatment of W’s asset securitization project are analyzed,mainly for whether the special purpose carrier of W’s asset securitization should be merged and whether the transferred order loan should be Termination of confirmation and other issues to make a detailed analysis,the final conclusion is that the transfer of the order for the loan should be terminated to confirm the special purpose of the carrier does not need to report the merger.Finally,through the case study of W company,it is considered that the relevant accounting standards of asset securitization in our country are not perfect,and it is suggested that different types of asset securitization business under different management of supervisors should be given different accounting rules to clarify the special purpose carrier Control,standardize the risk and the transfer of the quantitative model of the transfer,to strengthen the regulation of corporate asset securitization accounting treatment.In this paper,the enterprise asset securitization is the object of accounting treatment,hoping to promote the perfection of China’s asset securitization accounting standard... |
