IAS 39 : making securitization transparent

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<title>IAS 39</title>
<subTitle>: making securitization transparent</subTitle>
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<namePart>Togher, Sean</namePart>
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<abstract>IAS 39 Financial instruments: recognition and measurement was released in 1999, prescribing broad changes to financial instrument accounting and reporting practices. This article reviews the latest revisions to the standard and challenges institutions may face in adapting existing risk management techniques to it as they relate to derivatives and the securitization industry</abstract>
<note type="statement of responsibility">by Sean Togher</note>
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<topic>Normas internacionales de contabilidad</topic>
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<topic>Transparencia financiera</topic>
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<topic>Productos financieros</topic>
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<title>Risk Management</title>
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<publisher>New York</publisher>
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<text>August 2003 ; p. 40-45</text>
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