1资产证券化会计确认问题概述资产证券化的会计确认问题是资产证券化会计处理的起点与核心,它将决定资产证券化的会计的计量、SPV合并以及披露报告等问题。与企业的普通业务会计确认不同,资产证券化的会计确认标准不是确认某项会计要素,将其计入资产负债表,而是对所转让资产的 1 Overview of Asset Securitization Accounting Confirmation The issue of accounting recognition of asset securitization is the starting point and core of asset securitization accounting. It will determine the accounting of asset securitization, SPV mergers and disclosure reports. Different from the ordinary business accounting confirmation of an enterprise, the standard of accounting recognition of an asset securitization is not to confirm an accounting element but to include it in the balance sheet,