References in periodicals archive ?
Fortunately, the Boards' efforts over the years have culminated in Proposed Accounting Standards Update--Leases (Topic 842): A Revision of the 2010 Proposed FASB Accounting Standards Update, Leases (Topic 840), which would sharply curtail the potential for further misuse of lease agreements as a source of off-balance-sheet financing.
That said, we do not take into account possible allocation of off-balance-sheet financing by VEB, since the deal structure is not clear so far (yet we are almost sure the company will receive the bank's assent).
This goal is evidenced in SFAS 94 in its attempt to eliminate the potentially misleading effect of off-balance-sheet financing created by unconsolidated subsidiaries.
FIN 46, the accounting rule that governs off-balance-sheet financing, has changed the economics somewhat on "big-ticket" lease items like jet aircraft, rail cars and power facility equipment, says Halladay, but "big ticket is still being done.
Also in 1999, a joint venture with Shurgard, one nation's largest self-storage REITs, extended Kalikow's ability to provide off-balance-sheet financing to the REIT market, where it can be especially helpful in furthering these public corporation's goal of maintaining a diversified capital base and the emphasis on growth through the development of high quality assets.
It remains to be seen just how public money could lever better off-balance-sheet financing for Europe's minimajors.
Discussion must be directed toward changes in the registrant's debt, equity and off-balance-sheet financing (12) and the effects on financial condition or results of operations (11).
31, 2006 from approximately $377 million a year ago, due to debt repayment, funded with both available cash and off-balance-sheet financing.
With outsourcing, there is off-balance-sheet financing so corporations can variable-ize their cost structures and get fixed costs down, which helps in valuations.
As some indication of the scale of these problems, almost half of the over 200 items considered by the EITF since its formation in 1984 have focused on financial instruments, financial institutions or off-balance-sheet financing.
The largest component of Marriott's off-balance-sheet financing is lease payments, which make up more than half of the company's off-balance-sheet obligations.
The approach should help the FASB resolve today's issues and help practicing accountants answer tomorrow's inevitable accounting questions about innovative financial instruments and off-balance-sheet financing.