题目:Accounting for Securitizations: A Comparison of SFAS 140 and IASB 39
作者:Ajay Adhikari 1 and Luis Betancourt 2
期刊:Journal of International Financial Management & Accounting Volume 19 Issue 1, Pages 73 - 105
链接:http://www3.interscience.wiley.com/journal/119409911/abstract?CRETRY=1&SRETRY=0