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Сущность секьюритизации активов, её состав и классификация в системе бухгалтерского учёта

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cris.sourceIdoai:irek.ase.md:1234567890/613
dc.creatorЗахаров, Егор
dc.creatorМасько, Людмила
dc.date2020-09-30T10:37:06Z
dc.date2020-09-30T10:37:06Z
dc.date2020-03
dc.date.accessioned2023-11-13T20:52:20Z
dc.date.available2023-11-13T20:52:20Z
dc.descriptionЗАХАРОВ, Егор, МАСЬКО, Людмила. Сущность секьюритизации активов, её состав и классификация в системе бухгалтерского учёта. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 226-234. ISBN 978-9975-75-981-6.
dc.descriptionThe notion "secutirization" has been considered in the following paper, the opinions of different authors determining the essence of the notion "secutirization" have been studied and the criteria of the notion "secutirization" have been identified.Its classic scheme and participants have also been presented. The approaches to the notion "secutirization" have been analysed. The topic relevance of the research has been studied, the structure and classification of asset secutirization have been proposed. The comparative analysis of classic (off-balance sheet asset) secutirization and synthetic (on - balance sheet asset) secutirization has been performed, balance sheet elements and balance sheet items which include secutirization as the object of accounting. The advantages and disadvantages of making asset secutirization transactions have been stated. Possible restrictions on secutirization application and also its development perspective have been identified. In conclusion our own definitions of the considered notions have been presented.
dc.formatapplication/pdf
dc.identifier978-9975-75-981-6
dc.identifier${dspace.ui.url}/handle/1234567890/613
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/613
dc.identifier.urihttps://cris.ase.md/handle/123456789/4574
dc.languageother
dc.publisherASEM
dc.subjectsecutirization
dc.subjectassets
dc.subjectrisk management
dc.subjectsecutirization operation
dc.subjectspecial financial institution
dc.subjectinitiator
dc.subjectbond
dc.subjectspecialized depositary
dc.titleСущность секьюритизации активов, её состав и классификация в системе бухгалтерского учёта
dc.typeArticle
dspace.entity.typePublication
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