Filter by Categories
Accounting
Banking

OBS Financing

It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...

OBSF

It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...

Off-Balance Sheet Financing

A method of financing (and an accounting strategy) that involves recording certain assets, liabilities, or transactions away from a firm's...

Allowance

A contra asset or an amount to be deducted from an asset account to reflect a particular situation or fact,...

Primary Currency

The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

Accounting Currency

The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

Reporting Currency

The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

Presentation Currency

The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

Functional Currency

The currency that an entity uses to record and measure its transactions. A functional currency is used to present the...

Currency Translation Reserve

A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...