10Minutes on off-balance-sheet arrangements

September 2009
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Off-balance-sheet arrangements

At a glance

New reporting requirements for off-balance-sheet arrangements will impact financial reporting as well as current and future business ventures, financing, financial metrics, operations, stakeholder communications, internal controls, and IT systems.

In 2010, reporting requirements were enacted that affected financial metrics, operations, stakeholder communications, internal controls and IT. The October 2009 10Minutes outlines six areas beyond accounting and reporting that could be affected:

  • External financial ratios and internal financial measures
  • Stakeholder communications and M&A / transaction structuring
  • Information systems and processes and internal controls