Below the line and Reverse factoring: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
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''Financial reporting.''
''Supply chain finance''.


An item accounted for "below the line" is one that does not affect a key reported figure such as net profit.
A buyer-led programme in which the suppliers can receive early discounted value for amounts receivable from the buyer.


It's often a good idea to review these items with care and a degree of scepticism.


Reverse factoring is also known as 'payables finance'.


== See also ==
* [[Financial reporting]]
* [[Like for like]]
* [[Net profit]]
* [[Profit]]
* [[Profitability]]
* [[Underlying]]


[[Category:Accounting,_tax_and_regulation]]
==See also==
[[Category:The_business_context]]
*[[Factoring]]
*[[Payables finance]]
*[[Supply chain finance]]

Revision as of 12:57, 10 February 2017

Supply chain finance.

A buyer-led programme in which the suppliers can receive early discounted value for amounts receivable from the buyer.


Reverse factoring is also known as 'payables finance'.


See also