オフバランスシートの金融取引 Off Balance Sheet Finance (Finance and Capital Markets)

Paterson, Ron

Palgrave Macmillan（1993/06発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 216 p.
• 言語 ENG
• 商品コード 9780333560419
• DDC分類 339

基本説明

Off balance sheet finance is one particular area where the standard-setters are only now catching up.

Full Description

In recent years the capital markets have developed into ever more complex areas, and banks have competed with each other to develop more sophisticated and innovative methods of financing. The pace of this innovation has often outstripped the development of rules for financial reporting. Off balance sheet finance is one particular area where the standard-setters are only now catching up. The Accounting Standards Board recently published a further exposure draft on the subject. FRED 4 - Reporting the substance of transactions - and Part 1 discusses in detail how it will affect the accounting treatment of various forms of off balance sheet finance. The exposure draft is reproduced in full in Part 2. Off Balance Sheet Finance will be an indispensable guide for bankers, other financiers, accountants and lawyers.

Contents

PART 1 OFF BALANCE SHEET FINANCE: THE IMPACT OF FRED 4 - Introduction - Fred 4 - Subsidiaries and Quasi Subsidiaries - Associates and Joint Ventures - Leasing - Sale and Leaseback - Sale and Repurchase Agreements - Take-or-Pay Contracts and Throughput Agreements - Consignment Stocks - Factoring of Debts - Securitised Receivables - Loan Transfers - Debt Defeasance - Conclusion - PART 2 APPENDIX: FRED 4 REPORTING THE SUBSTANCE OF TRANSACTIONS - Contents of Part 2