PUBLICATIONS

By: Jeffrey Gulbin jgulbin@wofinacity.com Chief Financial Officer and Treasurer Finacity Corporation 263 Tresser Blvd., 10th Floor Stamford, CT 06901   During September 2022, the FASB issued Accounting Standard Update ASU…

inVOICESTM With its global reach in receivables financing, Finacity is in constant contact with active participants in all stages of the receivables market, from originators to funding sources.  Moreover, Finacity…

7A.1  Investible assets Securitisation of various cash flow assets began in the  1980s. Trade receivables, while not the  first asset class to be securitised, date back approximately 30 years. Trade…

Covid-19 led to rapid and significant changes in the economy as the need for social distancing, personal protection equipment, and deep cleaning suddenly became operational imperatives in both the workplace…

Abstract Changes in accounting requirements made in response to the financial crisis of 2007-2008 have made achieving off-balance-sheet treatment for trade receivables securitizations more challenging, particularly under IFRS. Fortunately, a…

Companies are receiving greater scrutiny from auditors over IFRS balance sheet accounting treatment of new and existing factoring facilities. It is not that the accounting rules have changed, but assessment…

Securitisation of various cash fl ow assets began in the 1980s. Trade receivables, while not the first asset class to be securitised, date back at least 25 years. Trade receivables…

Introduction As any keen MBA student will relate, Michael Porter’s Five Forces* model can help management to determine the structure of their industry and provide a backdrop for strategy formulation.…

It has been almost 30 years now since the first securitizations of trade accounts receivable were structured and placed with investors in the U.S. financial markets. Since that time, these…

Overview Securitisation is a powerful technique for deriving flexible and efficient liquidity from a corporation’s trade accounts receivables. It can provide committed, revolving funding on a non-recourse basis at a…