Off balance sheet finance: Difference between revisions

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* [[Balance sheet]]
* [[Balance sheet]]
* [[Finance]]
* [[Finance lease]]
* [[Finance lease]]
* [[Gearing]]
* [[Gearing]]

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.


See also