Bringing securitisation back onto the balance sheet

Koornhof, Carolina, 1959-

dc.contributor.author	Koornhof, Carolina, 1959-
dc.date.accessioned	2018-06-12T05:59:30Z
dc.date.available	2018-06-12T05:59:30Z
dc.date.issued	1996-04
dc.description.abstract	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".	en_ZA
dc.description.department	Accounting	en_ZA
dc.description.librarian	am2018	en_ZA
dc.identifier.citation	Koornhof, C. 1996, 'Bringing securitisation back onto the balance sheet', Accountancy and Finance, pp. 10-11.	en_ZA
dc.identifier.issn	1026-0382
dc.identifier.uri	http://hdl.handle.net/2263/65122
dc.language.iso	en	en_ZA
dc.publisher	Butterworths	en_ZA
dc.rights	Department Accounting, University of Pretoria	en_ZA
dc.subject	Securitisations	en_ZA
dc.subject	Accounting treatments	en_ZA
dc.subject	Balance sheet	en_ZA
dc.subject	Asset	en_ZA
dc.title	Bringing securitisation back onto the balance sheet	en_ZA
dc.type	Article	en_ZA