D&T releases new securitization accounting handbook

Deloitte & Touche LLPreleased last week the seventh edition of its securitization accounting handbook, 'Accounting for Securitizations...the Ins and Outs of FASB 140, FIN 46R, IAS 39 and more' including a section on what to expect in 2006. The handbook contains reference material for all the relevant, but separate, guidance issued by the Financial Accounting Standards Board, the Emerging Issues Task Force, the Securities & Exchange Commission, the American Institute of Certified Public Accountants and the International Accounting Standards Board.