Off-balance sheet finance: Difference between revisions

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imported>Doug Williamson
m (Add 'bookkeeping' after 'double-entry'.)
imported>Doug Williamson
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Any form of finance that does not result in a corresponding liability appearing on the entity's published balance sheet.
The same as off balance sheet finance.
On double-entry bookkeeping principles the asset being financed cannot appear either.
The effect of such financing and accounting methods is to show the company's borrowings and financial risk at a lower level than they really are.




== See also ==
== See also ==
* [[Balance sheet]]
* [[Balance sheet]]
* [[Double entry]]
* [[Finance]]
* [[ED 2010/9]]
* [[Off balance sheet finance]]
* [[Finance lease]]
 
* [[Gearing]]
[[Category:Accounting,_tax_and_regulation]]
* [[IAS 17]]
* [[Liabilities]]
* [[Off balance sheet]]

Latest revision as of 12:09, 8 March 2023

The same as off balance sheet finance.


See also

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