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Legal Update

Big Changes to Securitization Accounting

22 June 2009
Mayer Brown Legal Update
The Financial Accounting Standards Board (FASB) has finalized the much-anticipated amendments to its Statement 140 and Interpretation 46(R). The amendments to Statement 140 are set out in Statement 166, which changes the accounting standards that determine whether a transfer of receivables in a securitization or otherwise should be treated as a sale or as a financing.


  • Carol A. Hitselberger
    T +1 704 444 3522
  • Jason H. P. Kravitt
    T +1 212 506 2622

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