Off-balance sheet finance: Difference between revisions

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Any form of finance that does not result in a corresponding liability appearing on a reporting entity's published balance sheet.
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 entity's borrowings and financial risk at a lower level than they really are.




== See also ==
== See also ==
* [[Balance sheet]]
* [[Off balance sheet finance]]
* [[Double entry]]
* [[Finance lease]]
* [[Gearing]]
* [[IAS 17]]
* [[Liabilities]]
* [[Off balance sheet]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 10:23, 18 August 2016

Same as off balance sheet finance.


See also

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