enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  2. Off-Balance Sheet (OBS) Activities: Types and Examples - ...

    www.investopedia.com/terms/o/off-balance-sheet-obs.asp

    What Is Off-Balance Sheet (OBS)? Off-balance sheet (OBS) items are assets or liabilities that do not appear on a company's balance sheet. Although not recorded on the balance sheet, they are...

  3. Understanding Off-Balance Sheet Liabilities in Financial Analysis

    accountinginsights.org/understanding-off-balance-sheet-liabilities-in...

    Off-balance sheet liabilities are financial obligations not recorded on a companys balance sheet, yet they can significantly impact the firm’s financial health. These hidden commitments often escape immediate scrutiny but hold substantial implications for investors, analysts, and regulators.

  4. Understanding and Analyzing Off-Balance Sheet Accounts

    accountinginsights.org/understanding-and-analyzing-off-balance-sheet-accounts

    Off-balance sheet accounts represent such hidden elements that can significantly impact a company’s risk profile and financial stability. These items often include operating leases, special purpose entities, and derivatives, which may obscure the true extent of a firm’s liabilities and commitments.

  5. Off-Balance Sheet (OBS) - Definition, Types, Examples

    www.wallstreetoasis.com/resources/skills/accounting/off-balance-sheet-items-obs

    Off-Balance Sheet (OBS) items are assets and liabilities not shown on a company's balance sheet. OBS activities can improve earnings ratios but may deceive stakeholders. Firms, lenders, and investors care about OBS for different reasons.

  6. Off-balance sheet financing is an accounting practice where companies keep certain assets and liabilities from being reported on balance sheets. This practice helps companies keep...

  7. Understanding Off-Balance Sheet Items: Impact and Implications

    accountinginsights.org/understanding-off-balance-sheet-items-impact-and...

    Off-balance sheet items are financial obligations or assets that do not appear on a company’s balance sheet. These items can significantly affect the perceived financial health of an organization, making it crucial for stakeholders to understand their nature and implications.

  8. Off balance sheet liability definition — AccountingTools

    www.accountingtools.com/articles/off-balance-sheet-liability

    An off balance sheet liability is an obligation of a business for which there is no accounting requirement to report it within the body of the financial statements. These liabilities are usually not firm obligations, but might require settlement by the reporting entity at a future date.

  9. What Are Some Types of Off-Balance Sheet Assets? - Investopedia

    www.investopedia.com/.../what-types-assets-may-be-considered-balance-sheet-obs.asp

    Off-balance sheet (OBS) assets are assets that don’t appear on the balance sheet. OBS assets can be used to shelter financial statements from asset ownership and related debt. Common OBS assets...

  10. Off balance sheet definition - AccountingTools

    www.accountingtools.com/articles/off-balance-sheet.html

    Off balance sheet refers to those assets and liabilities not appearing on an entity's balance sheet, but which nonetheless effectively belong to the enterprise. These items are usually associated with the sharing of risk or they are financing transactions.

  11. Off-balance Sheet Items (OBS Items) – What are they?

    www.wikiaccounting.com/off-balance-sheet-items

    Off-balance sheet items refer to those assets and liabilities that arent shown on a balance sheet. However, these assets and liabilities still belong to the company though they may not be directly associated with the company.