1-1 of 1
Keywords: accounting disclosures
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Accounting Horizons (2013) 27 (4): 757–773.
Published: 01 December 2013
... could derecognize the assets transferred to its SPE and treat the transaction as a sale if three conditions were met: securitizations options credit-linked notes financial institutions accounting disclosures The past 20 years have witnessed major changes to the banking industry...