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

Abstract

The 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.