Reference Entry

hidden reserve

in A Dictionary of Accounting

Fourth edition

Published in print January 2010 | ISBN: 9780199563050
Published online January 2010 | e-ISBN: 9780191726477
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.  80 words. 

Subjects: Accounting

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