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FASB Issues Proposal on FSP 140-d

7/24/2007 · by FASB · Securitization Accounting Issues · Research and Background Documents

FASB proposal to address whether there are circumstances that would permit a transferor and a transferee to evaluate the accounting for a transfer of a financial asset separately from a repurchase agreement that relates to a previously transferred financial asset (repurchase financing), when the counterparties to the two transactions are the same under FASB Statement No. 140, Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.

Tags: FAS 140 · FASB 140 · transfer · financial assets · cmbs · securitization · trust · loan · sale ·

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