What are off-balance-sheet liabilities? Why do some entities find keeping some liabilities off-balance-sheet attractive? How do off-balance-sheet

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What are off-balance-sheet liabilities? Why do some entities find keeping some liabilities off-balance-sheet attractive? How do off-balance-sheet liabilities affect stakeholders' ability to interpret financial statements? Why is it possible to keep some liabilities off-balance-sheet?

Stakeholders
A person, group or organization that has interest or concern in an organization. Stakeholders can affect or be affected by the organization's actions, objectives and policies. Some examples of key stakeholders are creditors, directors, employees,...
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