| 书目名称 | Off Balance Sheet Finance | | 编辑 | Ron Paterson | | 视频video | | | 图书封面 |  | | 描述 | 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 Financewill be an indispensable guide for bankers, other financiers, accountants and lawyers. | | 出版日期 | Book 1993 | | 关键词 | accounting; capital; capital market; innovation; methods | | 版次 | 1 | | doi | https://doi.org/10.1007/978-1-349-12613-2 | | isbn_softcover | 978-0-333-56041-9 | | isbn_ebook | 978-1-349-12613-2 | | copyright | Ron Paterson 1993 |
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发表于 2025-3-21 17:17:36
