FacultyFaculty/Author Profile

David N. Thrope

Ernst & Young

New York, NY, USA

David Thrope is a Partner in Ernst & Young's New York On-Call Practice and has over 35 years of public accounting experience. David regularly works on new and innovative securitization and other structures, focusing on US GAAP (FAS 140, 166, and 167 and FIN 46) and IFRS (IAS 27, IAS 39, and SIC 12), and has worked on many projects related to the implementation of those standards. David was the Partner in charge of another firm's Securitization Group until 2000. In that capacity, David supervised numerous securitization related due diligence assignments, and the pricing and modeling of virtually every CMO, CDO, and asset-backed structure in the market at that time.

David is an active member of the American Securitization Forum's (ASF) and CRE Finance Council's (formerly Commercial Mortgage Securitization Association) Accounting Committees. David was a member of the EITF Working Group on Issue 99-20, which addressed accounting for retained and purchased interests in securitizations, and was a member of the AICPA's Audit Issues Task Force Working Group on legal letters under SFAS 140. David is a frequent speaker on securitization related topics, including US GAAP and IRFS. David attends most FASB Board Meetings and Education Sessions on those topics.

David has a BA in Economics from the University of Rochester and a MBA in Accounting and Finance from the Simon School of the University of Rochester. David is a CPA, and is a member of the American Institute of Certified Public Accountants and the New York State Society of CPAs.


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