Off balance sheet finance and Remeasurement: Difference between pages

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Any form of finance that does not result in a finance liability appearing on a published balance sheet.
1. ''Financial reporting''.  


On double entry bookkeeping principles, the asset being financed cannot appear either.
A reassessment of the value of an asset or liability already recorded in an entity's financial records.




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.
2. ''Foreign currency accounting''.  


The retranslation of foreign currency denominated assets and liabilities to a reporting entitity's functional currency at a financial reporting period end date.


==See also==


* [[Balance sheet]]
== See also ==
* [[Double entry]]
* [[Currency]]
* [[Finance lease]]
* [[Financial reporting]]
* [[Gearing]]
* [[Foreign exchange]]
* [[IFRS 16]]
* [[Other comprehensive income]]
* [[Liabilities]]
* [[Revaluation]]
* [[Off balance sheet]]
* [[Securitisation]]
* [[Securitisation special purpose vehicle]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Investment]]
[[Category:Financial_products_and_markets]]

Latest revision as of 15:49, 22 October 2020

1. Financial reporting.

A reassessment of the value of an asset or liability already recorded in an entity's financial records.


2. Foreign currency accounting.

The retranslation of foreign currency denominated assets and liabilities to a reporting entitity's functional currency at a financial reporting period end date.


See also