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What does OBS stand for?

OBS stands for Off Balance Sheet

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

  • Business, finance, etc.

See other definitions of OBS

Other Resources:
We have 143 other meanings of OBS in our Acronym Attic

Samples in periodicals archive:

However, some similarities between the new exposure draft and the 1987 ED remain: * The general requirement is to disclose an estimate of the market value of all financial instruments, both assets and liabilities on and off balance sheet (with a few exceptions), when it is practicable to estimate that value.
The key elements involved in working with FASB guidelines for off balance sheet treatment are to make sure that the sale conforms to the test of being a normal sale leaseback which is defined as active use of the property in the trade or business of the seller lessee.