Off-balance sheet finance - Revision history

imported>Doug Williamson: Update text.

2023-03-08T12:09:49Z

Update text.

← Older revision		Revision as of 12:09, 8 March 2023
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	~~Same~~ as off balance sheet finance.		The same as off balance sheet finance.


	== See also ==		== See also ==
			* [[Balance sheet]]
			* [[Finance]]
	* [[Off balance sheet finance]]		* [[Off balance sheet finance]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Redirected page

2016-08-18T10:23:06Z

Redirected page

← Older revision		Revision as of 10:23, 18 August 2016
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	~~Any form of finance that does not result in a corresponding liability appearing on a reporting entity's published~~ balance sheet.		Same as off balance sheet finance.

	~~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 ==		== See also ==
	* [[Balance sheet]]		* [[Off balance sheet finance]]
	* [[Double entry]]
	* [[Finance lease]]
	* [[Gearing]]
	* [[IAS 17]]
	* [[Liabilities]]
	* [[Off balance sheet]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Make internally consistent.

2016-05-04T14:16:55Z

Make internally consistent.

← Older revision		Revision as of 14:16, 4 May 2016
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	Any form of finance that does not result in a corresponding liability appearing on ~~the~~ entity's published balance sheet.		Any form of finance that does not result in a corresponding liability appearing on a reporting entity's published balance sheet.

	On double-entry bookkeeping principles the asset being financed cannot appear either.		On double-entry bookkeeping principles the asset being financed cannot appear either.

	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.		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.

imported>Doug Williamson: Delete link to superseded ED.

2015-11-06T11:42:27Z

Delete link to superseded ED.

← Older revision		Revision as of 11:42, 6 November 2015
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	* [[Balance sheet]]		* [[Balance sheet]]
	* [[Double entry]]		* [[Double entry]]
	* [[ED 2010/9]]
	* [[Finance lease]]		* [[Finance lease]]
	* [[Gearing]]		* [[Gearing]]

imported>Doug Williamson: Category added

2015-03-09T14:29:24Z

Category added

← Older revision		Revision as of 14:29, 9 March 2015
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	* [[Liabilities]]		* [[Liabilities]]
	* [[Off balance sheet]]		* [[Off balance sheet]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add 'bookkeeping' after 'double-entry'.

2014-07-25T08:18:18Z

Add 'bookkeeping' after 'double-entry'.

← Older revision		Revision as of 08:18, 25 July 2014
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	Any form of finance that does not result in a corresponding liability appearing on the entity's published balance sheet.		Any form of finance that does not result in a corresponding liability appearing on the entity's published balance sheet.

	On double-entry principles the asset being financed cannot appear either.		On double-entry bookkeeping principles the asset being financed cannot appear either.

	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.		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.

imported>Doug Williamson: Spacing 21/8/13

2013-08-21T15:06:50Z

Spacing 21/8/13

← Older revision		Revision as of 15:06, 21 August 2013
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	Any form of finance that does not result in a corresponding liability appearing on the entity's published balance sheet.		Any form of finance that does not result in a corresponding liability appearing on the entity's published balance sheet.

	On double-entry principles the asset being financed cannot appear either.		On double-entry principles the asset being financed cannot appear either.

	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.		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.


	== See also ==		== See also ==
Line 13:		Line 15:
	* [[Liabilities]]		* [[Liabilities]]
	* [[Off balance sheet]]		* [[Off balance sheet]]

imported>Administrator: CSV import

2012-10-23T14:20:11Z

CSV import

New page

Any form of finance that does not result in a corresponding liability appearing on the entity's published balance sheet.
On double-entry principles the asset being financed cannot appear either.

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.

== See also ==
* [[Balance sheet]]
* [[Double entry]]
* [[ED 2010/9]]
* [[Finance lease]]
* [[Gearing]]
* [[IAS 17]]
* [[Liabilities]]
* [[Off balance sheet]]