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《Journal of Jiangxi Agricultural University》 2002-04
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Accounting Treatment of Asset-backed Securities International Financing

SONG Yun-long, SHU Yan-mei(College of Management, Suzhou University, Suzhou 215021, China)  
As an important means of financing innovation, asset-backed securities brings a great change to the capital market in the way of new financing styles. Meanwhile, accounting is also faced with many new issues regarding standardization, of which the most significant ones are outside-note financing and consolidated reporting. It is beneficial to developing China's accounting treatment of ABS if these two important issues are fully realized.
【CateGory Index】: F231.4
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【Citations】
Chinese Journal Full-text Database 1 Hits
1 Fu Bin;The Institutional Condition and the key Points of the Bank′s Assets Securitization in China[J];JOURNAL OF FINANCE;2000-04
【Co-citations】
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【Co-references】
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