Off balance sheet finance and Paid on production: Difference between pages

Revision as of 14:35, 17 October 2013

In the context of e-commerce, paid on production (POP) is when goods are paid automatically upon use in the manufacturing process.

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-Any form of finance that does not result in a finance liability appearing on a published balance sheet.
+In the context of e-commerce, paid on production (POP) is when goods are paid automatically upon use in the manufacturing process.
-On double entry bookkeeping principles, the asset being financed cannot appear either.
+[[Category:Cash_Management]]
-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==
-* [[Balance sheet]]
-* [[Finance]]
-* [[Finance lease]]
-* [[Gearing]]
-* [[IFRS 16]]
-* [[Liabilities]]
-* [[Off balance sheet]]
-* [[Securitisation]]
-* [[Securitisation special purpose vehicle]]
-[[Category:Accounting,_tax_and_regulation]]