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Securitised assets and their reflection in accounting
Hřebíček, Michael ; Brada, Jaroslav (advisor)
The aim of this thesis is the description of securitised assets and their accounting. The thesis is divided into four chapters. First deals with the securitisation process and the creation of securitised assets. Second chapter deals with the accounting of debt securities in general. Third chapter reflects the fair value. The fourth chapter deals with specific problematic fields and their impact on financial institutions and their balance sheets.

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