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Showing 1 to 3 of 3 for “"Off balance sheet financing"”.
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The Legal Implications of Off Balance Sheet Financing: A Comparative Analysis of UK and US Positions
Off balance sheet financing (OBF) is either not visible or only partially visible in financial reporting for a number of reasons. It has attracted controversy in the light of its employment in a number of major corporate scandals. Previous investigations dominated by short works and consultancy …
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Synthetic leasing : a viable alternative for the corporate user
Synthetic leasing is a method used to provide off-balance sheet financing to a corporate entity for the acquisition and development of a commercial real estate asset. Recently, off-balance sheet transactions, specifically synthetic leases, have proliferated in connection with corporate acquisitions …
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Out of the shadow? Accounting for Special Purpose Entities in European banking systems
… comparative answer. In the investigated case of off-balance sheet financing, regulatory arbitrage occurred at the overlap of banking regulation and accounting regulation, a strategic location chosen to escape regulation. Asset-Backed Commercial Paper conduits, the financial innovation studied …