Standard-setting issues and academic research related to the accounting for financial asset transfers
Publication
, Journal Article
Schipper, K; Yohn, TL
Published in: Accounting Horizons
March 1, 2007
A large number and cross-section of firms undertake financial asset transfers. The Financial Accounting Standards Board and the International Accounting Standards Board have been grappling with the appropriate accounting for financial asset transfers, especially with respect to derecognition-that is, when the assets should be removed from the transferor's balance sheet. This paper discusses the financial reporting issues surrounding financial asset transfers and summarizes the related academic research. It also discusses potentially useful future research that could provide insights for standard-setters and suggests some impediments to that research.
Published In
Accounting Horizons
DOI
EISSN
1558-7975
ISSN
0888-7993
Publication Date
March 1, 2007
Volume
21
Issue
1
Start / End Page
59 / 80
Related Subject Headings
- Accounting
- 3501 Accounting, auditing and accountability
- 1501 Accounting, Auditing and Accountability
Citation
APA
Chicago
ICMJE
MLA
NLM
Schipper, K., & Yohn, T. L. (2007). Standard-setting issues and academic research related to the accounting for financial asset transfers. Accounting Horizons, 21(1), 59–80. https://doi.org/10.2308/acch.2007.21.1.59
Schipper, K., and T. L. Yohn. “Standard-setting issues and academic research related to the accounting for financial asset transfers.” Accounting Horizons 21, no. 1 (March 1, 2007): 59–80. https://doi.org/10.2308/acch.2007.21.1.59.
Schipper K, Yohn TL. Standard-setting issues and academic research related to the accounting for financial asset transfers. Accounting Horizons. 2007 Mar 1;21(1):59–80.
Schipper, K., and T. L. Yohn. “Standard-setting issues and academic research related to the accounting for financial asset transfers.” Accounting Horizons, vol. 21, no. 1, Mar. 2007, pp. 59–80. Scopus, doi:10.2308/acch.2007.21.1.59.
Schipper K, Yohn TL. Standard-setting issues and academic research related to the accounting for financial asset transfers. Accounting Horizons. 2007 Mar 1;21(1):59–80.
Published In
Accounting Horizons
DOI
EISSN
1558-7975
ISSN
0888-7993
Publication Date
March 1, 2007
Volume
21
Issue
1
Start / End Page
59 / 80
Related Subject Headings
- Accounting
- 3501 Accounting, auditing and accountability
- 1501 Accounting, Auditing and Accountability