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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 set of all possible items. |
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| | == See also == |
| | * [[Sample]] |
| | * [[Sampling]] |
| | * [[Statistical inference]] |
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| On double-entry principles the asset being financed cannot appear either.
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| 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.
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| == See also ==
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| * [[Balance sheet]]
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| * [[Double entry]]
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| * [[ED 2010/9]]
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| * [[Finance lease]]
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| * [[Gearing]]
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| * [[IAS 17]]
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| * [[Liabilities]]
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| * [[Off balance sheet]]
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Revision as of 14:20, 23 October 2012
The set of all possible items.
See also
