Accounting for securitizations : a comparison of SFAS 140 and IASB 39
Year of publication: |
2008
|
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Authors: | Adhikari, Ajay ; Betancourt, Luis |
Published in: |
Journal of international financial management and accounting. - Oxford : Blackwell, ISSN 0954-1314, ZDB-ID 1052485-X. - Vol. 19.2008, 1, p. 73-105
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Subject: | Verbriefung | Securitization | Bilanzierung | Balancing accounts | Bilanzierungsgrundsätze | Accounting standards | IFRS | Vergleich | Comparison |
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