Reference Entry

hidden reserve

Jonathan Law

in A Dictionary of Accounting

Fifth edition

Published in print July 2016 | ISBN: 9780198743514
Published online November 2016 | e-ISBN: 9780191803147
hidden reserve

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Funds held in reserve but not disclosed on the balance sheet (they are also known as off-balance-sheet reserves or secret

Reference Entry.  67 words. 

Subjects: Accounting

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