Analytical accounting of securitization: challenges and development in modern conditions

Захаров, Егор; Масько, Людмила

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DC Field	Value	Language
dc.contributor.author	Захаров, Егор	-
dc.contributor.author	Масько, Людмила	-
dc.date.accessioned	2022-09-07T09:55:07Z	-
dc.date.available	2022-09-07T09:55:07Z	-
dc.date.issued	2022-03	-
dc.identifier.isbn	978-9975-155-87-8 (PDF)	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2262	-
dc.description	ЗАХАРОВ, Егор, МАСЬКО, Людмила. Analytical accounting of securitization: challenges and development in modern conditions = Аналитический учёт секьюритизации: вызовы и развитие в современных условиях. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 417-422. ISBN 978-9975-155-87-8 (PDF).	en_US
dc.description.abstract	The article examines the international experience of accounting securitization and presentation of information about it in financial statements in order to bring national practices closer. The relevance of the topic is studied and interrelated groups of theoretical and organizational and methodological problems, approaches to accounting in international and domestic practice are identified. Factors affecting the value of assets have been identified. As a result, recommendations are proposed in order to overcome the differences that hinder the adaptation of RAS to IFRS in the field of securitization accounting. CZU 657:005.922.1(476); JEL: СZU 658; DOI 10.5281/zenodo.6758898	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	securitization of assets	en_US
dc.subject	assets and liabilities of an enterprise	en_US
dc.subject	accounting for securitization	en_US
dc.subject	accounting standards	en_US
dc.subject	initial cost	en_US
dc.subject	fair value	en_US
dc.subject	amortized cost	en_US
dc.subject	the principle of asset valuation	en_US
dc.subject	simplified fair value accounting model	en_US
dc.title	Analytical accounting of securitization: challenges and development in modern conditions	en_US
dc.title.alternative	Аналитический учёт секьюритизации: вызовы и развитие в современных условиях	en_US
dc.type	Article	en_US
Appears in Collections:	2.Articole

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