Bringing securitisation back onto the balance sheet

dc.contributor.authorKoornhof, Carolina, 1959-
dc.date.accessioned2018-06-12T05:59:30Z
dc.date.available2018-06-12T05:59:30Z
dc.date.issued1996-04
dc.description.abstractThe 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.departmentAccountingen_ZA
dc.description.librarianam2018en_ZA
dc.identifier.citationKoornhof, C. 1996, 'Bringing securitisation back onto the balance sheet', Accountancy and Finance, pp. 10-11.en_ZA
dc.identifier.issn1026-0382
dc.identifier.urihttp://hdl.handle.net/2263/65122
dc.language.isoenen_ZA
dc.publisherButterworthsen_ZA
dc.rightsDepartment Accounting, University of Pretoriaen_ZA
dc.subjectSecuritisationsen_ZA
dc.subjectAccounting treatmentsen_ZA
dc.subjectBalance sheeten_ZA
dc.subjectAsseten_ZA
dc.titleBringing securitisation back onto the balance sheeten_ZA
dc.typeArticleen_ZA

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