debt securitization

it is process which has been discussed in AS 30 (financial instrument-Recoginition & Measurement). Debt securitisation means where a financial institutions tends to take loan on the amount of interest and to the extent principal which is lend by themself. in short when a loan is given the amount of interest and also principal that is to paid back are given as security to take another loan. for further details you can check out the file that i have uploaded which contains all the infor about AS 30