Bringing securitisation back onto the balance sheet

Show simple item record Koornhof, Carolina, 1959- 2018-06-12T05:59:30Z 2018-06-12T05:59:30Z 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.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

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