consolidation of accounting report

But as a result of asset securitization’s particularity, enable it not to have toother properties, this causes the difference between securization asset and other properties related to accountants confirmed, accountant measures, the information discloses and consolidation of accounting report.
但是由于證券化資產(chǎn)的特殊性,使它有別于其他資產(chǎn),這就使得證券化資產(chǎn)在會計上不同于其他資產(chǎn)的會計確認(rèn)、會計計量、信息披露及會計報表合并問題。