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Off Balance Sheet Accounting Rule Change

Please note: This item is from our archives and was published in 2009. It is provided for historical reference. The content may be out of date and links may no longer function.

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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 joaed@aicpa.org. Include “Off Balance Sheet Accounting Rule Change” in the subject line.

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Journal of Accountancy

Off Balance Sheet Accounting Rule Change

220 Leigh Farm Road

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Durham, NC 27707