Accounting standards and capital regulation for securitisation
Changes to accounting standards and capital regulation are needed to properly align incentives in securitisation, new research from the Bank for International Settlements argues.
The research shows that changes to accounting standards could eliminate the immediate recognition of gain on sale of securitised instruments by their originators.
It also shows that capital regulation could be adjusted to cover all originating institutions and to grant capital relief to originators only when true third
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