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Securitization of bank assets and the financial statements

Vol. 14, Iss. 37, OCTOBER 2011

Available online: 19 October 2011

Subject Heading: The credit organizations

JEL Classification: 

Popova E.S. Leading expert of Bank of Russia
popovaes@gmail.com

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

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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