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BUSINESS INFORM №5-2018

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40

Section: Accounting and Auditing
UDC 657.222:336.76
Driha O. P.
The Advantages and Disadvantages of Application of the Asset Securitization Mechanism in the Context of Accountance (p. 267 - 272)

The article is aimed at defining the advantages and disadvantages of the asset securitization mechanism. Expediency of application of securitization of assets in Ukraine considering foreign experience is reasoned. The analysis of scientific works of foreign and domestic scholars for identifying and systematizing of views concerning advantages and disadvantages of application of the mechanism of securitization of assets is carried out. Lack of both the generally accepted definition of securitization and a general methodological base for the accounting of related operations is determined. The author provides both advantages and disadvantages of the asset securitization mechanism for such entities as: originator, investor, and the country as a whole.
Keywords: securitization, diversified asset pool, financial asset, securities.
Tabl.: 1. Bibl.: 25.

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. (2018) “The Advantages and Disadvantages of Application of the Asset Securitization Mechanism in the Context of Accountance.” Business Inform 5:267–272.


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