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OBSF

It stands for off-balance sheet financing; a form of leverage that an entity can attain from an off-balance sheet item...

Sale of Accounts Receivable

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

Sale of AR

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

Sale of Receivables

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

Off Balance Sheet

All items (assets and liabilities) that are not reported on the statement of financial position (balance sheet) of an entity....

OBS

It stands for off balance sheet; all items (assets and liabilities) that are not reported on the statement of financial...

Hidden Leverage

A form of leverage that an entity can attain from an off-balance sheet item (asset, liability, financing activity, etc.) By...

OBS Financing

It stands for off-balance sheet financing; a form of leverage that an entity can attain from an off-balance sheet item...

Off-Balance Sheet Financing

A form of leverage that an entity can attain from an off-balance sheet item (asset, liability, financing activity, etc.) By...

Camouflaged Leverage

A form of leverage that an entity can attain from an off-balance sheet item (asset, liability, financing activity, etc.) By...