?????????????? ?????????? ? ??????? ??????????????: ??????????? ???????????? ? SPV
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ?????????? ? ??????? ??????????????: ??????????? ???????????? ? SPV
Accounting outsourcing in the process of securitization: specifics of application in SPV |
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| Creator |
?????, ?.?.
Driga, O.P. |
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| Subject |
??????????????
???????? ?????????????? ???????? ???????????? ??????????? ?????????? ?????????? ?????????????? ?????????? ??????????? ??????????????? ?????? securitization classical securitization special purpose vehicle originator outsourcing accounting outsourcing organization of accounting |
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| Description |
??????????? ????????? ?????????????????? ????????? ? ???? ????????? ????? ? ???????? ???????????? ??????????? (SPV), ??? ???????????? ????????????? ???????????????? ??????? ??? ??????? ????????-???????????, ??? ????? ???????????? ????????????? ??????? ??? ?????? ???????, ???????????? ??????????? ????????. ?????????? ??????????? ?????????????? SPV ?? ??????????? ?????? ?? ?? ??????????????. ??????? ???????????? ???????????? ???????????? ? ?????????? SPV ??????????????? ??????????? ?? ????????????? ??????? ?????? ??????????? ???????? ??????? ??????????????? ?????? ? ??????????? ??????????? ???? ????????? (?????????? ?? ???????). ????? ? ?????? ????????? ??? ??????? ????? ???????????? ??????????????? ??????????? ? ?????????? SPV (???????????; ???????????? ??????? ??????????????? ??????; ??????- ???????????). ???? ????, ???????? ??????? ????????????? ?????????? ??????? ?????????? ?? ??????????????? ??????, ?? ??????? ?????? ????????? ??????????? ????????? (?????????????? ????????) ? ?????????, ??? ???????? ?????????? ?????????? SPV. An integral element of the securitization mechanism in its classical form is a special purpose entity (SPV), which separates the securitized assets from the originator company?s risks, thus providing investment rating to securities backed by those assets. The article deals with the peculiarities of SPV and highlighted the requirements for its structuring. The author substantiates the necessity of the use in the activities of SPV accounting outsourcing and proposed procedures for selecting an external entity accounting based on the groups developed of criteria (quantitative and qualitative). The article also identifies three main stages in the application of accounting outsourcing activities SPV (preparatory, directly accounting, reporting and control). In addition, the proven need for information integration management system and accounting, which requires close cooperation between the external performer (accounting services) with the company in charge of the SPV. |
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| Date |
2016-04-20T09:16:52Z
2016-04-20T09:16:52Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2973
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
????
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