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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
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The main types of securitization and their characteristics: accounting and analytical aspects |
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| Creator |
?????, ?.?.
Driga, O.P. |
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| Subject |
??????????????
???????????? ???? ?????????????? ???????? ?????????????? ?????????? ?????????????? ?????????????? ???????? ??????? ?????????????? ????????? ????? ?????????? ???????? ???????? ?????????? securitization classification types of securitization classical securitization synthetic securitization securitization of existing assets securitization of future requirements special purpose vehicle originator |
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| Description |
??????????? ? ???????? ???????? ???????????? ??????????? ????? ?????????? ??????? ????????? ??????? ? ??????? ???????????? ????????????? ?????????? ?????????? ??? ??????????? ???????, ????????? ????????, ?????????? ??????????? ?? ?????????????? ????. ?????? ? ??????????????? ?????????? ????????? XX ????????, ?? ???????? ???????? ????????? ????????, ????? ?????????????? ???????. ?????????? ??????? ??????? ????????? ?? ???????????? ?????????????? ?? ???????? ?? ????????. ??????? ????????????? ????????????? ??? ???????????? ?????????????? ?? ?????? ??????????: ??????? ??? ????? ?????????? ?? ????????? ??????????; ??????? ??? ??????????; ?? ????????? ????????? ???????????????? ???????; ?? ?????????? ???????, ?? ?????????? ?????????????; ?? ?????????????? ???????; ??????? ??? ?????? ?????????; ?? ?????? ?????? ???????; ?? ???????? ?????????? ?????? ???????. ????? ????????? ??????? ?? ????, ??? ?????????? ????????????? ????? ?? ??????? ??????????? ???????????? ??????????????? ?????? ?? ?????? ?????????-????????? ????? ????????????.
Features and dynamics of the domestic financial market require analysis of international experience in the use of various technologies to minimize financial risks, fundraising, increase liquidity and profitability, etc. One of the most effective financial innovations of the XX century, which can solve these tasks was the securitization of assets. This article explores current scientific approaches to the classification of securitization and exposed their shortcomings. The author proposed to classify the diversity of securitization on the following criteria: depending on the purpose of initiating and conducting mechanism; depending on the initiator; the actual availability of securitized assets; the nature of the assets are securities; on a territorial basis; depending on the composition of the participants; for risk assets; the method of placement. The main types of performing a direct impact on the order of methodological support of accounting and companies? financial and property assessment are determined. |
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| Date |
2016-04-11T12:03:58Z
2016-04-11T12:03:58Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2715
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
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| Publisher |
????
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