What does OBSA stand for?

Off-Balance Sheet Arrangement

This definition appears very rarely and is found in the following Acronym Finder categories:

Business, finance, etc.

Other Resources:

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Outdoor Base Station (wireless networking solution) Outward Bound Sabah (educational organization; Sabah, Malaysia) Outward Bound School Outward Bound Singapore Oxford Biosignals Ltd Optical Burst Switching in Just Enough Time Optimized Basis Set-MultiConfiguration Spin Coupled Obligation à Bon de Souscription d'Action (French: Bond Purchase Underwriting Agenda) Observatory of Sustainability in Aviation (Spain; est. 2007) Off-Balance Sheet Activity		Office of Black Student Affairs Ontario Billiards and Snooker Association (Canada) Outward Bound South Africa (est. 1992) Open Base Station Architecture Initiative Osage Beach Search and Rescue (Osage Beach, MO) Oahu Base Support Battalion (US Army) Object between Sensor and Background (switching mode; product feature) Obscene Obscure Ocala Breeders’ Sales Co.

Samples in periodicals archive:

Securities and Exchange Commission's (SEC) report on off-balance sheet arrangements and special purpose entities issued pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 recommended that the FASB undertake a project to reconsider lease accounting standards.

Looming Lease Accounting Rule Changes: Impact On Earnings, Debt ...

2 Off-Balance Sheet Arrangements In off-balance sheet financing arrangements, certain assets and their corresponding liabilities are not recorded on the balance sheet of the relevant company nevertheless the company receives the benefit from the transaction.

The misvaluation of mortgage-backed assets in the subprime debacle

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

While with Centex, Rick focused most of his efforts on the acquisition and financing of land purchases, valued in excess of $300 million, utilizing creative financial structures including joint ventures, land banking and other off-balance sheet arrangements.

Former Centex Executive Rick Rosenberg Joins Cole Companies as Vice ...

Creation of a direct financial obligation or an obligation under an off-balance sheet arrangement of an issuer and any triggering events that accelerate or increase a direct financial obligation or an obligation under an off-balance sheet arrangement.

"Going Dark" - Voluntary Delisting And Deregistration Under The ...

For example, "If an FR67 (SEC Final Rule: Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations) disclosure also appears in a guarantee footnote, I have to carefully read both since there may be something that appears in one but not the other.

Are we overloaded yet? Finding a balance; FASB the Sarbanes-Oxley ...

In fact, the SEC staff formally raised issues with, and recommended improvements to, this area as part of its June 2005 report to Congress on off-balance sheet arrangements as required by the Sarbanes-Oxley Act of 2002.

FASB Formally Adds Project to Reconsider Lease Accounting; Board ...

Off-Balance Sheet Arrangements ASIC have indicated that whilst financial reports and public disclosures imply off-balance sheet arrangements are being used by companies, these arrangements are not being adequately disclosed in financial reports.

ASIC Financial Reporting Requirements