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Off Balance Sheet Finance

Ron Paterson
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      In recent years the capital markets have developed into ever more complex areas, and banks have competed with each other to develop more sophisticated and innovative methods of financing. The pace of this innovation has often outstripped the development of rules for financial reporting. Off balance sheet finance is one particular area where the standard-setters are only now catching up. The Accounting Standards Board recently published a further exposure draft on the subject. FRED 4 - Reporting the substance of transactions - and Part 1 discusses in detail how it will affect the accounting treatment of various forms of off balance sheet finance. The exposure draft is reproduced in full in Part 2. Off Balance Sheet Finance will be an indispensable guide for bankers, other financiers, accountants and lawyers.
      Format: CONTRIBUTORS: Ron Paterson EAN: 9780333560419 COUNTRY: United Kingdom PAGES: WEIGHT: 338 g HEIGHT: 235 cm
      PUBLISHED BY: Palgrave Macmillan DATE PUBLISHED: 1993-06-18 CITY: GENRE: BUSINESS & ECONOMICS / Accounting / Financial, BUSINESS & ECONOMICS / Finance / General, BUSINESS & ECONOMICS / Economics / Macroeconomics, BUSINESS & ECONOMICS / Management Science WIDTH: 155 cm SPINE:

      Book Themes:

      Macroeconomics, Financial accounting, Finance and the finance industry, Business and Management

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      In recent years the capital markets have developed into ever more complex areas, and banks have competed with each other to develop more sophisticated and innovative methods of financing. The pace of this innovation has often outstripped the development of rules for financial reporting. Off balance sheet finance is one particular area where the standard-setters are only now catching up. The Accounting Standards Board recently published a further exposure draft on the subject. FRED 4 - Reporting the substance of transactions - and Part 1 discusses in detail how it will affect the accounting treatment of various forms of off balance sheet finance. The exposure draft is reproduced in full in Part 2. Off Balance Sheet Finance will be an indispensable guide for bankers, other financiers, accountants and lawyers.
      Format: CONTRIBUTORS: Ron Paterson EAN: 9780333560419 COUNTRY: United Kingdom PAGES: WEIGHT: 338 g HEIGHT: 235 cm
      PUBLISHED BY: Palgrave Macmillan DATE PUBLISHED: 1993-06-18 CITY: GENRE: BUSINESS & ECONOMICS / Accounting / Financial, BUSINESS & ECONOMICS / Finance / General, BUSINESS & ECONOMICS / Economics / Macroeconomics, BUSINESS & ECONOMICS / Management Science WIDTH: 155 cm SPINE:

      Book Themes:

      Macroeconomics, Financial accounting, Finance and the finance industry, Business and Management

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      Be the first to write a review
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