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Altisource Asset Management Corp. – ‘10-K’ for 12/31/23 – ‘EX-23’

On:  Friday, 3/29/24, at 8:40am ET   ·   For:  12/31/23   ·   Accession #:  1555074-24-13   ·   File #:  1-36063

Previous ‘10-K’:  ‘10-K/A’ on 5/1/23 for 12/31/22   ·   Next & Latest:  ‘10-K/A’ on 4/29/24 for 12/31/23   ·   13 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 3/29/24  Altisource Asset Management Corp. 10-K       12/31/23   72:6.2M

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.11M 
 2: EX-4.1      Instrument Defining the Rights of Security Holders  HTML     25K 
 3: EX-21       Subsidiaries List                                   HTML     23K 
 4: EX-23       Consent of Expert or Counsel                        HTML     21K 
 9: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     33K 
                Awarded Compensation                                             
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     25K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     25K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     22K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     22K 
15: R1          Cover                                               HTML     87K 
16: R2          Audit Information                                   HTML     26K 
17: R3          Consolidated Balance Sheets                         HTML     96K 
18: R4          Consolidated Balance Sheets (Parenthetical)         HTML     44K 
19: R5          Consolidated Statements of Operations               HTML    120K 
20: R6          Consolidated Statements of Comprehensive Loss       HTML     44K 
21: R7          Consolidated Statement of Stockholders' Deficit     HTML     78K 
22: R8          Consolidated Statements of Cash Flows               HTML    139K 
23: R9          Organization and Basis of Presentation              HTML     66K 
24: R10         Summary of Significant Accounting Policies          HTML     38K 
25: R11         Loans Held for Sale or Investment at Fair Value     HTML     90K 
26: R12         Borrowings                                          HTML     29K 
27: R13         Leases                                              HTML     30K 
28: R14         Commitments and Contingencies                       HTML     37K 
29: R15         Incentive Compensation and Share-Based Payments     HTML     44K 
30: R16         Income Taxes                                        HTML     85K 
31: R17         Earnings Per Share                                  HTML     44K 
32: R18         Segment Information                                 HTML     27K 
33: R19         Subsequent Events                                   HTML     30K 
34: R20         Pay vs Performance Disclosure                       HTML     33K 
35: R21         Insider Trading Arrangements                        HTML     27K 
36: R22         Summary of Significant Accounting Policies          HTML     81K 
                (Policies)                                                       
37: R23         Loans Held for Sale or Investment at Fair Value     HTML     87K 
                (Tables)                                                         
38: R24         Leases (Tables)                                     HTML     28K 
39: R25         Incentive Compensation and Share-Based Payments     HTML     39K 
                (Tables)                                                         
40: R26         Income Taxes (Tables)                               HTML     87K 
41: R27         Earnings Per Share (Tables)                         HTML     45K 
42: R28         Organization and Basis of Presentation (Details)    HTML    150K 
43: R29         Summary of Significant Accounting Policies          HTML     39K 
                (Details)                                                        
44: R30         Loans Held for Sale or Investment at Fair Value -   HTML     42K 
                Schedule of Accounts, Notes, Loans and Financing                 
                Receivable (Details)                                             
45: R31         Loans Held for Sale or Investment at Fair Value -   HTML     46K 
                Additional Information (Details)                                 
46: R32         Loans Held for Sale or Investment at Fair Value -   HTML     44K 
                Schedule Of Accounts Loan Portfolio By                           
                Classification (Details)                                         
47: R33         Loans Held for Sale or Investment at Fair Value -   HTML     45K 
                Loan Commitment Classified by Geographic Areas                   
                (Details)                                                        
48: R34         Loans Held for Sale or Investment at Fair Value -   HTML     40K 
                Fair Value Measurements, Recurring (Details)                     
49: R35         Borrowings (Details)                                HTML     50K 
50: R36         Leases - Additional Information (Details)           HTML     34K 
51: R37         Leases - Maturity Analysis of Operating Leases      HTML     35K 
                (Details)                                                        
52: R38         Commitments and Contingencies - Litigation          HTML     31K 
                Settlement Narrative (Details)                                   
53: R39         Commitments and Contingencies - Gain Contingency    HTML     31K 
                Narrative (Details)                                              
54: R40         Incentive Compensation and Share- Narrative         HTML     70K 
                (Details)                                                        
55: R41         Incentive Compensation and Share-Based Payments -   HTML     52K 
                Schedule of Restricted Stock Activity (Details)                  
56: R42         Incentive Compensation and Share-Based Payments -   HTML     29K 
                Schedule of Shares Reserved for Future Issuance                  
                (Details)                                                        
57: R43         Income Taxes - Narrative (Details)                  HTML     32K 
58: R44         Income Taxes - Schedule of Income by Jurisdiction   HTML     25K 
                (Details)                                                        
59: R45         Income Taxes - Schedule of Components of Income     HTML     46K 
                Tax Expense (Benefit) (Details)                                  
60: R46         Income Taxes - Schedule of Deferred Tax Assets and  HTML     50K 
                Liabilities (Details)                                            
61: R47         Income Taxes - Schedule of Effective Income Tax     HTML     40K 
                Rate Reconciliation (Details)                                    
62: R48         Income Taxes - Schedule of Unrecognized Tax         HTML     30K 
                Benefits Roll Forward (Details)                                  
63: R49         Earnings Per Share - Schedule of Components of      HTML     56K 
                Diluted Earnings (Loss) Per Share (Details)                      
64: R50         Earnings Per Share - Narrative (Details)            HTML     26K 
65: R51         Earnings Per Share - Schedule of Antidilutive       HTML     27K 
                Securities Excluded From Computation of Earnings                 
                Per Share (Details)                                              
66: R52         Segment Information (Details)                       HTML     23K 
67: R53         Subsequent Events (Details)                         HTML     55K 
69: XML         IDEA XML File -- Filing Summary                      XML    121K 
72: XML         XBRL Instance -- aamc-20231231_htm                   XML   1.03M 
68: EXCEL       IDEA Workbook of Financial Report Info              XLSX    128K 
11: EX-101.CAL  XBRL Calculations -- aamc-20231231_cal               XML    200K 
12: EX-101.DEF  XBRL Definitions -- aamc-20231231_def                XML    409K 
13: EX-101.LAB  XBRL Labels -- aamc-20231231_lab                     XML   1.61M 
14: EX-101.PRE  XBRL Presentations -- aamc-20231231_pre              XML    936K 
10: EX-101.SCH  XBRL Schema -- aamc-20231231                         XSD    164K 
70: JSON        XBRL Instance as JSON Data -- MetaLinks              464±   694K 
71: ZIP         XBRL Zipped Folder -- 0001555074-24-000013-xbrl      Zip    372K 


‘EX-23’   —   Consent of Expert or Counsel


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  Document  

Exhibit 23

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the following Registration Statements:

1.Registration Statement (Form S-8 No. 333-185947) of Altisource Asset Management Corporation,
2.Registration Statement (Form S-8 No. 333-194112) of Altisource Asset Management Corporation,
3.Registration Statement (Form S-8 No. 333-236151) of Altisource Asset Management Corporation, and
4.Registration Statement (Form S-8 No. 333-251561) of Altisource Asset Management Corporation;

of our report dated March 29, 2024, with respect to the consolidated financial statements of Altisource Asset Management Corporation included in this Annual Report (Form 10-K) of Altisource Asset Management Corporation for the year ended December 31, 2023.



/s/ Ernst & Young LLP

Atlanta, Georgia
March 29, 2024



Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/29/24None on these Dates
For Period end:12/31/23
 List all Filings 


1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/29/24  Altisource Asset Management Corp. 10-K/A     12/31/23   19:6.5M


12 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/16/24  Altisource Asset Management Corp. 8-K:1,3,7,9 1/16/24   11:177K
10/10/23  Altisource Asset Management Corp. 8-K:1      10/06/23   11:11M
 7/06/22  Altisource Asset Management Corp. 8-K:5,8,9   6/30/22   12:3.6M
 8/30/21  Altisource Asset Management Corp. 8-K:1,9     8/27/21   11:249K
 3/03/21  Altisource Asset Management Corp. 10-K       12/31/20   77:8.3M
 2/18/21  Altisource Asset Management Corp. 8-K:1,3,7,9 2/17/21   14:319K
12/21/20  Altisource Asset Management Corp. S-8        12/21/20    4:211K
 3/01/17  Altisource Asset Management Corp. 10-K       12/31/16   76:9.2M
 1/05/17  Altisource Asset Management Corp. 8-K:5,9    12/29/16    3:113K                                   Donnelley … Solutions/FA
 3/19/14  Altisource Asset Management Corp. 8-K:3,5,8,9 3/13/14    3:215K
12/28/12  Altisource Asset Management Corp. 8-K:1,5,9  12/21/12   10:1.2M                                   Toppan Merrill/FA
12/18/12  Altisource Asset Management Corp. 10-12G/A               3:314K                                   Toppan Merrill/FA
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Filing Submission 0001555074-24-000013   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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