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BUSINESS INFORM №11-2014

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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 Ukrainan
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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.


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