The Accounting Method of Recognizing the Asset Securitization

Asset securitization provides a new of the solution of the difficulty of financing in China,and is considered to be the most rapidly developing financial innovations in the financial markets of the 20th century.As a complex structure of the transaction,the run of asset securitization need aspects of support,such as legal,tax,accounting systems,technology etc.The accounting system is an important aspect.It could provide a useful reference for the development of application and asset securitization in China to elaborate on the concept of accounting treatment of business sponsor in the general form of the asset securitization business accounting,as well as international comparison and analysis of accounting system that related to asset securitization accounting recognition.