• 报表合并 - 引用次数：2

  But as a result of asset securitization’s particularity, enable it not to have toother properties, this causes the difference between securization asset and other properties related to accountants confirmed, accountant measures, the information discloses and consolidation of accounting report.

  但是由于证券化资产的特殊性,使它有别于其他资产,这就使得证券化资产在会计上不同于其他资产的会计确认、会计计量、信息披露及会计报表合并问题。

  参考来源 - 资产证券化会计研究

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