作业帮请问Creative accounting 以及Off-balance-sheet accounting的定义（英文版本）谢谢!
来源：学生作业帮助网 编辑：作业帮 时间：2024/11/17 06:22:09
请问Creative accounting 以及Off-balance-sheet accounting的定义（英文版本）谢谢!
请问Creative accounting 以及Off-balance-sheet accounting的定义（英文版本）谢谢!
请问Creative accounting 以及Off-balance-sheet accounting的定义（英文版本）谢谢!
off balance sheet finance is a method of creative accounting.
To be specific,they could be respectively defined as:follow,
the creative accounting
accounting practices that may follow the letter of the rules of standard accounting practices,but certainly deviate from the spirit of those rules.They are characterized by excessive complication and the use of novel ways of characterizing income,assets,or liabilities and the intent to influence readers towards the interpretations desired by the authors.
the off balance sheet finance
A form of financing in which large capital expenditures are kept off of a company's balance sheet through various classification methods.Companies will often use off-balance-sheet financing to keep their debt to equity (D/E) and leverage ratios low,especially if the inclusion of a large expenditure would break negative debt covenants.
By the way,I am kind of expertised in doing them~hahaha