...uritization; accounting confirmation; continuing involvement approach [gap=126]关键词:资产证券化;会计确认;后续涉入法 ...
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The paper discussed three approaches respectively: Risk and Reward Approach, Financial Component Approach, Continuing Involvement Approach, and appraised them; the second is the consolidation of financial report and information disclosure.
文章分别介绍了风险与报酬分析法、金融合成分析法和后续涉入法,并对其进行了评价;二是会计报表合并和信息披露问题。
参考来源 - 资产证券化会计问题研究·2,447,543篇论文数据,部分数据来源于NoteExpress
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