Off Balance Sheet Items - While not recorded on the balance sheet itself, these. Obs activities can improve earnings ratios but may deceive stakeholders. Web off balance sheet refers to those assets and liabilities not appearing on an entity's balance sheet, but which nonetheless effectively belong to the enterprise. They are either a liability or an asset which are not shown on a company’s balance. Obs assets can be used to shelter financial statements from asset ownership and related debt.
Obs activities can improve earnings ratios but may deceive stakeholders. They are either a liability or an asset which are not shown on a company’s balance. Obs assets can be used to shelter financial statements from asset ownership and related debt. Web off balance sheet refers to those assets and liabilities not appearing on an entity's balance sheet, but which nonetheless effectively belong to the enterprise. While not recorded on the balance sheet itself, these.