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IAS 39 : making securitization transparent

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008  031013e20030801gbr|||| | |00010|eng d
040  ‎$a‎MAP‎$b‎spa
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1001 ‎$0‎MAPA20080057732‎$a‎Togher, Sean
24510‎$a‎IAS 39‎$b‎: making securitization transparent‎$c‎by Sean Togher
5208 ‎$a‎IAS 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
65011‎$0‎MAPA20080619152‎$a‎Contabilidad internacional
65011‎$0‎MAPA20080632809‎$a‎Normas internacionales de contabilidad
65011‎$0‎MAPA20080615703‎$a‎Transparencia financiera
65011‎$0‎MAPA20080603182‎$a‎Productos financieros
7730 ‎$d‎New York‎$g‎August 2003 ; p. 40-45‎$t‎Risk Management