Sentences with phrase «off balance sheet items»

So the conclusion seems to be for each company book value must be calculated to account for off balance sheet items (capitalize operating leases, bring SPE's on sheet) and remove goodwill that can't be sold off separately.

Since the mid-1980s, when a number of cranks argued that the balance sheet of the US needed to be laid bare, including off balance sheet items like Social Security and Medicare, there came a statut...

Since the mid-1980s, when a number of cranks argued that the balance sheet of the US needed to be laid bare, including off balance sheet items like Social Security and Medicare, there came a statutory requirement that there would be a Financial Report of the US Government.

The financial regulatory system operates de facto on a national basis monitoring major financial institutions operating within the national territory, deciding on detailed rules and interpretations governing inter alia the definition of riskiness of assets, the computation of capital, on and off balance sheet items and so on; it also in principle takes a view of the systemic risks which may arise within the national financial system.

Not exact matches

The off - balance - sheet items in this measure cover all direct contractual exposures to credit risk â $ «including letters of credit and guarantees, transaction - related contingencies, trade - related contingencies, and sale and repurchase agreements.

The American regulatory system, with the British system not far behind, allowed major investment banks to move to very high levels of leverage; if off balance - sheet items were correctly assessed and if dubious accounting practices corrected, the leverage levels were higher still.

After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund Method

IFRS 16, for example, will mean that leases, from property to other major items, that were once kept off balance sheet, will now have to be on balance sheet.

What better way could there be of getting rules off - balance sheet than to require a regulated person to decide what should be notified, as compared to the regulator setting items out in a list?