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Off balance sheet financing relating with FRS5 New Topic Reply to Topic watch

    I have been searching for more details information about "off balance sheet financing", most of the definition related to joint ventures, R&D partnerships, and operating leases.

    However, the essay I need to write is about the FRS5 "Reporting the substance of Transactions" distingush between items that should be included in the balance sheet and those that should not...

    what is it related to Joint Venture,,partnership?? What kind of things shall I write to make more sense??????

    URgent!!! HELP!! THank You very much for you help and your time*

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