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IAS 39 : making securitization transparent
Fichero PDF / PDF file
MAP20071504372
Togher, Sean ‌
IAS 39 : making securitization transparent / by Sean Togher
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
En: Risk Management. - New York. - August 2003 ; p. 40-45
1. Contabilidad internacional ‌. 2. Normas internacionales de contabilidad ‌. 3. Transparencia financiera ‌. 4. Productos financieros ‌. I. Título.