Driha O. Accounting and analytical support for management of assets securitization

The thesis is devoted to grounding of theoretical positions and development of practical recommendations for improving accounting and analytical support of assets' securitization. The essence of the concept "asset securitization" has been clarified, its classification has been improved as well as business transactions, which are the objects of accounting reflection in the process of securitization of assets have been singled out. Сomplex organizational and methodical approach to accounting transactions for asset securitization for initiator as well as for issuer been developed by separation of components of the accounting policy, the development of primary documents for the relevant transactions as well as improving the accounting reflection of such transactions on accounts and in statements of the company. The necessity and the order of application of accounting outsourcing in the activity of SPV have been grounded.