f7第15章法律与商业观点.pdfVIP

Study guide ◼ Off balance sheet finance ◼ Understanding the concept of Substance over form ◼ Be able to recognise the substance of transaction,and specifically account for the following types of transaction  Goods sold on sale or return/consignment goods  Sale and repurchase/leaseback agreements  Factoring of accounts receivables 2 1 Off balance sheet finance ex ined ◼ Is the funding or refinancing of a ’s