- off-balance-sheet item
- учет забалансовая статья (стать забалансового актива или обязательства)Ant:See:* * *внебалансовая статья; забалансовая статья; забалансовая позиция. . Словарь экономических терминов .
Англо-русский экономический словарь.
off-balance-sheet item
Смотреть что такое "off-balance-sheet item" в других словарях:
Off-balance sheet item — A balance which is not reported in the balance sheet … International financial encyclopaedia
Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
off-balance Sheet — OBS A liability or other item that is not included in a *balance sheet. *Creative accounting techniques often aim at manipulating *financial statements through off balance sheet transactions, in which significant corporate resources, *income or… … Auditor's dictionary
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
write-off — The elimination of a *balance sheet item by direct transfer to an *income statement. For example, an irrecoverable *accounts receivable balance from a *bankrupt customer is normally eliminated by writing off the item to expenses. (In contrast,… … Auditor's dictionary
Write-off — The term write off (or write down) describes a reduction in recognized value. In accounting terminology, it refers to recognition of the reduced or zero value of an asset. In income tax statements, it refers to a reduction of taxable income as… … Wikipedia
Guinness share-trading fraud — The Guinness share trading fraud was a famous British business scandal of the 1980s. It involved an attempt to manipulate the stock market on a massive scale to inflate the price of Guinness shares and thereby assist a £2.7 billion take over bid… … Wikipedia
Note Issuance Facility — (NIF) is an underwriting agreement/arrangement in the Eurocurrency market under which borrowers place short/medium term (one to six months) notes via a syndicate of prime/commercial banks, and the borrowers issue is backed by the commitment of… … Wikipedia
Net capital rule — The uniform net capital rule is a rule created by the U.S. Securities and Exchange Commission ( SEC ) in 1975 to regulate directly the ability of broker dealers to meet their financial obligations to customers and other creditors.[1] Broker… … Wikipedia
Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System … Wikipedia
Private Finance Initiative — The Private Finance Initiative specifies a method, developed initially by the United Kingdom government, to provide financial support for Public Private Partnerships (PPPs) between the public and private sectors. This has now been adopted by… … Wikipedia
