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1- What do you mean securitization? Is there any accounting disclosures for securitization in the context of Local accounting standards? What are the motivations for

1- What do you mean securitization? Is there any accounting disclosures for securitization in the context of Local accounting standards? What are the motivations for and alternatives to securitization? Also, discuss the fair value concept of transferors journal entry for a transfer of financial assets.

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