FSR Publications

PwC brings its years of experience to provide in-depth discussion and insight to the critical issues of the structured finance industries.

FSR Insights: 20 questions about the status of Regulation AB 2.0
FSR Insights: 20 questions about the status of Regulation AB 2.0
This paper provides an update on the status of the new re-proposal of Regulation AB.
Banks weigh-in on the revised lease accounting exposure draft
FSR Insights: Banks weigh-in on the revised lease accounting exposure draft
In May, 2013, the FASB and IASB issued a revised exposure draft pertaining to lease accounting (the “revised ED”). This edition discusses the new guidance and the impact it will have on banks.
FSR Insights: The Private student loans market
FSR insights: Private student loans market
In this paper, we discuss the challenges facing the student loans market and the new opportunities for growth.
FSR Insights: GASB issues final guidance on accounting on nonexchange financial guarantees
FSR Insights: GASB issues final guidance on accounting on nonexchange financial guarantees
The Government Accounting Standards Board (GASB) published the final guidance on on April 30, 2013, about Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions in the form of GASB Statement No. 70 (“GASB No. 70”).
FSR Insights: Municipal Bond Market Introduction, Market Overview and Recent Developments
FSR Insights: Municipal Bond Market Introduction, Market Overview and Recent Developments
How does the municipal bond market work, and what are some of the key developments in the municipal bond market? In this paper, we discuss the municipal bond market, provide a market overview, and share recent developments and insights.
The impact of servicer advancing on private label residential mortgage-backed securities (RMBS)
FSR insights: The impact of servicer advancing on private label residential mortgage-backed securities (RMBS)
Investors who own or purchase private label residential mortgage-backed securities (RMBS) should pay attention to the potential impact of servicer advances on the future cash flows of mortgage-backed securities.
FSR insights: IRS Requests comments on Conclusive Presumption Regulations
FSR insights: IRS Requests comments on Conclusive Presumption Regulations ("bad debt for financial instruments")
On May 20, 2013, the IRS requested comments to determine whether the current Conclusive Presumption Regulations should be modified in their application and availability to certain taxpayers.
Dodd-Frank stress testing requirements for mid-sized financial firms: Highlights and insights
Dodd-Frank stress testing requirements for mid-sized financial firms: Highlights and insights
In this FS Regulatory Brief, we highlight the business implications of meeting regulatory expectations for stress testing and capital planning and delve into the large-bank regulatory expectations that are now being applied to other financial companies.
FSR Insights: GASB accounting on nonexchange financial guarantees
FSR Insights: GASB accounting on nonexchange financial guarantees
This viewpoint helps clients to understand the best practices around the GASB's proposed accounting on nonexchange financial guarantees and how it impacts operations and stakeholder communications.
Breaking the Ice: Using Transparency to Thaw the Securitization Market
Breaking the Ice: Using Transparency to Thaw the Securitization Market
Market conditions and demand, legislative reform, and innovation allowed the securitization industry to evolve from its infancy into a mainstay of the financial markets in less than three decades.
FSR insights: Proposed changes to accounting for credit losses in financial assets
FSR insights: Proposed changes to accounting for credit losses in financial assets
This viewpoint helps clients to understand the best practices around the FASB's proposed changes to U.S. GAAP in accounting for credit losses in financial assets.
Reg AB Is here to stay: What does this mean for servicers?
Reg AB Is here to stay: What does this mean for servicers?
The Securities Exchange Commission (“SEC”) issued final rules for the Asset Backed Securities (“ABS”) industry on December 22, 2004 entitled "Regulation AB", which became effective on January 1, 2006.
Understanding Regulation AB
Understanding Regulation AB
Our whitepapers are produced to help our clients prepare for the requirements of new and proposed regulatory guidance. These reports address the implications of the new regulations and implementation issues likely to be faced.