A Study on Accounting for Transfers of Financial Assets and Securitizations
碩士 === 國立臺灣大學 === 會計學研究所 === 92 === This study first analyzes the reasons why enterprises use securitizations and summarizes the issues involved with transfers of financial assets. Theses issues are categorized into three parts, including accounting entries, financial reporting and disclosures....
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/jjjtns |