Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Securitization of bank assets and the financial statements
Available online: 19 October 2011 Subject Heading: The credit organizations JEL Classification:
In the article are considered questions of the securitization of bank assets, which can be used in risk management, the essence of the transaction and the mechanism of its implementation. In addition in the article the issues of preparation of reporting under IFRS and standards governing the accounting for such transactions is presented, and also it is considered the questions of accounting for this transaction under Russian accounting standards. Keywords: securitization of bank assets, risk management, financial reporting, special purpose entities |
ISSN 2311-9381 (Online)
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