| | PROBLEMS OF MODERN ECONOMICS, N 1 (29), 2009 | | FINANCE AND CREDIT SYSTEM: BUDGET, CURRENCY AND CREDIT REGULATION OF ECONOMY, INVESTMENT RESOURCES | | Boitsov A. A. PhD student, Chair of Credit Theory and Financial Management, St.Petersburg State University
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| The article provides a brief introduction into the category of structural financing, gives a summary of the process of recognition in regards to the just cost in IFRS and GAAP. Evaluation of the just cost of assets in general of the structural products in particular is one of the basic principles of analysis. In Russia the concept of “just cost” is not yet being widely employed | Key words: structural products, structural financing, securitization, cost, evaluation, IFRS, GAAP | |
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