Abstract
Asset-backed securitization financing is … Recently the scholars all over the world have done much research on the subject and their research findings are extremely fruitful. However, there is a certain extent of difference between … and …In particular, great deals of issues are worth studying from the point of accounting.
The paper focuses on asset securitization and its related concept and connotation. It analyses accounting problems probably arising from putting asset securitization in practice and … is taken part. And it discusses …, puts forward the personal view based on … and forecasts…
The paper describes a special topic in the normative method of research. It is divided into … sections. First, the asset securitization’s connotation, operating principles and … are discussed. (The first part discusses the asset securitization’s connotation, operating principles and …) Second, its expanding business and investment income are analyzed according to accounting. Finally, it prospects and analyses … of asset securitization.
The main innovation in the paper is reflected in …
Key words: asset securitization; accounting; benefit