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
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).
