Accounting and Reporting: Interagency Advisory on the Accounting Treatment of Accrued Interest Rate Receivable Related to Credit Card Securitizations
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Accounting and Reporting: Interagency Advisory on the Accounting Treatment of Accrued Interest Rate Receivable Related to Credit Card Securitizations

Filetype[PDF-976.23 KB]


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Details:

  • Publisher's site:
  • Corporate Authors:
    Federal Deposit Insurance Corporation (FDIC)
  • Description:
    The agencies have jointly issued guidance that institutions that securitize credit card receivables should follow to properly account for subordinated retained interests in Accrued Interest Receivable when preparing regulatory reports filed with the agencies.
  • Content Notes:
    Cites FIL-48-2002, dated 5/17/2002
  • Subject:
  • Dataset Download URL:
  • Format:
    PDF
  • Release Date:
    12/04/2002
  • Update Date:
    11/13/2008
  • Withdrawn Date:
    12/01/2018
  • Agencies Involved:
    Federal Deposit Insurance Corporation (FDIC);U.S. Department of the Treasury;Office of the Comptroller of the Currency (OCC);Board of Governors of the Federal Reserve System (The Fed);Office of Thrift Supervision (OTS);Securities and Exchange Commission (SEC);
  • Fdic Employee Involved:
    Michael J. Zamorski;Robert F. Storch;
  • Other Institutions Involved:
    Financial Accounting Standards Board (FASB)
  • Source:
    FDIC Website
  • Memorandum To:
    FDIC-Supervised Banks (Commercial and Savings)
  • FIL Number:
    FIL-131-2002
  • Main Document Checksum:
  • Download URL:
  • File Type:

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