Off Balance Sheet Accounting Rule Change

Are the new off balance sheet rules, effective January 2010, needed? Is the timing right? Or could the change complicate the economic recovery by damaging bank balance sheets? Send us your thoughts. Selected submissions will be published. To be considered for publication, submissions should include your name, title, affiliation and contact information. 


How to Participate


Read "Building a System of 'Sound Securitization'" by FASB Chairman Robert Herz.


E-mail: Submit your responses to the discussion questions above to Include “Off Balance Sheet Accounting Rule Change” in the subject line.


Facebook: Respond to discussion questions on the JofA Facebook page.


Mail: Send your responses to:

Journal of Accountancy

Off Balance Sheet Accounting Rule Change

220 Leigh Farm Road

Durham, NC 27707


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