Primary financial statements and SSPE: Difference between pages

Revision as of 11:16, 12 August 2016

Securitisation Special Purpose Entity.

A special purpose entity used to carry out securitisation transactions.

Also known as a securitisation special purpose vehicle.

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-''Financial reporting.''
+Securitisation Special Purpose Entity.
-Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.
+A special purpose entity used to carry out securitisation transactions.
-These are:
-* Statement of financial position.
+Also known as a ''securitisation special purpose vehicle''.
-* Income statement (which can be included in the statement of comprehensive income).
-* Statement of comprehensive income.
-* Statement of changes in equity.
-* Statement of cash flows.
-The primary statements are supported by Notes to the accounts, providing additional and more detailed financial information.
+== See also ==
+* [[CDO]]
+* [[Off-balance sheet finance]]
+* [[Securitisation]]
+* [[Security]]
+* [[Special Purpose Entity]]
+* [[Sukuk]]
+* [[CMBS]]
-==See also==
+===Other links===
-* [[Income statement]]
+[http://www.treasurers.org/node/9209 The return of securitisation, The Treasurer, July 2013]
-* [[International Accounting Standards]]
-* [[Notes]]
-* [[Statement of cash flows]]
-* [[Statement of changes in equity]]
-* [[Statement of comprehensive income]]
-* [[Statement of financial position]]
-* [[Statement of profit or loss and other comprehensive income]]
-[[Category:Accounting,_tax_and_regulation]]
-[[Category:Compliance_and_audit]]