Invoice price and Off-balance sheet finance: Difference between pages

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imported>Doug Williamson
m (Spacing 22/8/13)
 
imported>Doug Williamson
m (Add 'bookkeeping' after 'double-entry'.)
 
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''Bond pricing''.  
Any form of finance that does not result in a corresponding liability appearing on the entity's published balance sheet.  
   
   
Dirty price.
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 ==
* [[Dirty price]]
* [[Balance sheet]]
* [[Double entry]]
* [[ED 2010/9]]
* [[Finance lease]]
* [[Gearing]]
* [[IAS 17]]
* [[Liabilities]]
* [[Off balance sheet]]

Revision as of 08:18, 25 July 2014

Any form of finance that does not result in a corresponding liability appearing on the entity's published balance sheet.

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