Bringing securitisation back onto the balance sheet

Title: Bringing securitisation back onto the balance sheet
Description: The accounting treatment for asset securitisation has been a much debated topic in recent years. The reason for the controversy stems, amongst other things, from the complexity of these transactions, and the fact that the economic substance of the transactions may not be readily apparent, as securitisation transactions are often structured very carefully to ensure that they remain "off-balance sheet".; am2018; Accounting
Creator: Koornhof, Carolina, 1959-
Subject: Securitisations; Accounting treatments; Balance sheet; Asset
Publisher: Butterworths
Date: 2018-06-12T05:59:30Z; 2018-06-12T05:59:30Z; 1996-04
Type: Article
Format: application/pdf
Identifier: Koornhof, C. 1996, 'Bringing securitisation back onto the balance sheet', Accountancy and Finance, pp. 10-11.; 1026-0382; http://hdl.handle.net/2263/65122
Language: en
Rights: Department Accounting, University of Pretoria