Off balance sheet finance: Difference between revisions
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imported>Doug Williamson (Add links.) |
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* [[Balance sheet]] | * [[Balance sheet]] | ||
* [[ | * [[Finance]] | ||
* [[Finance lease]] | * [[Finance lease]] | ||
* [[Gearing]] | * [[Gearing]] | ||
* [[IFRS 16]] | * [[IFRS 16]] | ||
* [[Liabilities]] | * [[Liabilities]] | ||
Latest revision as of 06:36, 11 March 2023
Any form of finance that does not result in a finance liability appearing on a 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 entity's borrowings - and financial risk - at a lower level than they really are.
