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OBSA
(redirected from Off-Balance Sheet Arrangement)

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AcronymDefinition
OBSAObligation à Bon de Souscription d'Action (French: Bond Purchase Underwriting Agenda)
OBSAOffice of Black Student Affairs
OBSAOutward Bound South Africa (est. 1992)
OBSAOntario Billiards and Snooker Association (Canada)
OBSAObservatory of Sustainability in Aviation (Spain; est. 2007)
OBSAOff-Balance Sheet Activity
OBSAOff-Balance Sheet Arrangement
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The SEC's report on off-balance sheet arrangements, special purpose entities and related issues recommends a rethinking of current guidance on reporting the financial results of leases and defined-benefit pension plans, while pressing for reporting all financial instruments at fair value.
Staff report: off-balance sheet arrangements, SPEs by California CPA
Step 2 Assess the likelihood of any known trend, demand, commitment, event or uncertainty that could affect an off-balance sheet arrangement.
Analyze this: MD & A table of contractual obligations; Financial ... by de Mesa Graziano, Cheryl / Financial Executive
GAO-03-463R February 19, 2003 GAO reviewed the Securities and Exchange Commission's (SEC) final rule on off-balance sheet arrangements and aggregate contractual obligations disclosure.
Securities and Exchange Commission: Disclosure in Management's ... by General Accounting Office Reports & Testimony
 
 
 
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