Loan securitisation and accounting measurement methods in banks
Year of publication: |
2020
|
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Authors: | Ryu, Sang-Lyul ; Won, Jayoun |
Published in: |
International journal of economic policy in emerging economies : IJEPEE. - Genève : Inderscience Enterprises, ISSN 1752-0460, ZDB-ID 2441972-2. - Vol. 13.2020, 4, p. 312-326
|
Subject: | loans | securitisation | historical cost | HC | lower-of-cost-or-market | LCM | fair value | FV | Verbriefung | Securitization | Fair-Value-Bilanzierung | Fair value accounting | Kredit | Credit | Asset-Backed Securities | Asset-backed securities | Kreditrisiko | Credit risk |
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