BAN22SS02. Securitizations and Participations - Reaching the Checkered Flag!, presented by Grant Thornton

While many of us race to the finish our loan sale accounting, this session will provide an overview of common accounting potholes associated with securitization and participation transactions, with a focus on residential mortgages. While keeping your eyes on that first-place finish, this session will make you aware of common warning flags when analyzing securitization vehicles for consolidation and necessary accounting pit stops to make when determining whether loans transferred may be accounted for as loan sales.

This session will provide an overview of securitization transactions, consolidation analysis, sale and MSR accounting, special considerations, legal opinions, Mortgage Participation Programs, and Fintech Programs.


Learning Objectives:

  • Identify key accounting issues associated with common securitization and participation structures
  • Recognize control and documentation procedures to support accounting conclusions
Date/Time
–
CPE Credits
1.0
NASBA Field of Study
Accounting
Level
Overview
Prerequisites
1-2 years in the profession
Advanced Preparation
None
Session Tags
Solutions Session
Speakers
Image of Rachel Binder

Rachel Binder

Senior Manager, National Professional Practice
Grant Thornton LLP
Image of Matthew Esposito

Matthew Esposito

Partner, Accounting Advisory Services
Grant Thornton LLP