REGISTRATION CERTIFICATE
KV #19905-9705 PR dated 02.04.2013.
FOUNDERS
RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)
According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media. ID R30-03156
PUBLISHER
Liburkina L. M.
SITE SECTIONS
Main page
Editorial staff
Editorial policy
Annotated catalogue (2011)
Annotated catalogue (2012)
Annotated catalogue (2013)
Annotated catalogue (2014)
Annotated catalogue (2015)
Annotated catalogue (2016)
Annotated catalogue (2017)
Annotated catalogue (2018)
Annotated catalogue (2019)
Annotated catalogue (2020)
Annotated catalogue (2021)
Annotated catalogue (2022)
Annotated catalogue (2023)
Annotated catalogue (2024)
Thematic sections of the journal
Proceedings of scientific conferences
|
BUSINESS INFORM №11-2014The title and content ABSTRACTS AND INFORMATION ABOUT AUTHORS
37
Section: Accounting and Auditing UDC 657.01 Driha O. P. Securitization: an Analysis of the Notion and Substance in the Context of Accounting (p. 216 - 220)
The article is aimed at studying and systematization of the currently existent definitions of «securitization of assets». Feasibility of implementing the theoretical and methodological substantiation of application of assets securitization in Ukraine, taking into account foreign experience, was reasoned. Stages and directions of assets securitization are provided. Absence of an universally accepted definition of securitization was determined, which justifies the absence of a common methodological base for registration of securitization transactions. Designing and promulgation of a separate law on securitization of assets, while making changes in a number of existing laws on securities and financial market, as well as creating of a positive climate for investors and lenders in financing the economic development in our country, was proposed. Keywords: securitization, diversified pool of assets, financial asset, securities Tabl.: 1. Bibl.: 22. Driha Olha P. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Audit, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine) Email: [email protected]
Article is written in UkrainianDownloads/views: 174 | Download article (pdf) - |
Reference to this article: Driha, Olha P. (2014) “Securitization: an Analysis of the Notion and Substance in the Context of Accounting.” Business Inform 11:216–220.
|
FOR AUTHORS
License Contract
Conditions of Publication
Article Requirements
Regulations on Peer-Reviewing
Publication Contract
Current Issue
Frequently asked questions
INFORMATION
The Plan of Scientific Conferences
OUR PARTNERS
Journal «The Problems of Economy»
|