Off balance sheet finance and Offer for sale: Difference between pages

Revision as of 11:49, 29 March 2023

An offering of securities for subscription by the general public.

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-Any form of finance that does not result in a finance liability appearing on a published balance sheet.
+An offering of securities for subscription by the general public.
-On double entry bookkeeping principles, the asset being financed cannot appear either.
+== See also ==
+* [[Offer]]
+* [[Sale]]
+* [[Security]]
+* [[Subscription]]
-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.
+[[Category:Corporate_financial_management]]
+[[Category:Corporate_finance]]
-==See also==
-* [[Balance sheet]]
-* [[Double entry]]
-* [[Finance lease]]
-* [[Gearing]]
-* [[IAS 17]]
-* [[IFRS 16]]
-* [[Liabilities]]
-* [[Off balance sheet]]
-* [[Securitisation]]
-* [[Securitisation special purpose vehicle]]
-[[Category:Accounting,_tax_and_regulation]]