REMOVAL-OF-ACCOUNTS PROVISIONS (ROAPS) Whether a ROAP precludes sale accounting depends on whether the ROAP results in the transferor's maintaining effective control over specific transferred assets.
What does ROAP stand for?
ROAP stands for Removal-of-Accounts Provision
This definition appears rarely and is found in the following Acronym Finder categories:
- Business, finance, etc.
See other definitions of ROAP
We have 18 other meanings of ROAP in our Acronym Attic
- Racehorse Outplacement Assistance Network
- Rotax Owner Assistance Network (engines)
- Renter Owner Association of North Eastern Oregon (La Grande, OR)
- Return on Average Net Worth
- Regional Office for Asia and Oceania (International Federation of Library Associations and Institutions)
- Resection of Aneurysm of the Abdominal Aorta
- Relief Organization for Afghan Orphans and Women
- Ragnarok Online Advanced Proxy
- Regional Office for Asia and the Pacific
- Remote Audio Output Protocol
- Rights Object Acquisition Protocol
- Risk & Opportunity Assessment Process (Reliability qualification of Semiconductor Devices)
- Routing and Addressing Problem Directorate
- Review of African Political Economy (periodical)
- Radar Obsolescence and Availability Recovery
- Radio Operated Automobile Racing (remote controlled cars)
- Rail Operations and Regulatory Committee (California)
- Ravers Organized Against the Rave Act (USA)
- Reach Out Act Respond (Animal Planet advocacy organization)
- Reach Out and Read (national pediatric literacy program)
Samples in periodicals archive:
Those who argue the transfer should be accounted for as a financing transaction believe the removal-of-accounts provision represents a transferor's call option, thereby precluding recognition of the transfer as a sale under paragraph 5a of Statement no.