linked presentation

linked presentation
The presentation in a balance sheet of an asset that is in substance a financing; the item can be shown gross on the face of the balance sheet with the finance deducted from it within a single asset caption. To make a linked presentation there are a number of criteria to be met and it must be intended that the financing will be repaid from the proceeds of the asset and the company must not be able to keep the asset on repayment of the financing or be able to re-acquire it at any time. This is the procedure recommended in Financial Reporting Standard 5, Reporting Financial Transactions.

Accounting dictionary. 2014.

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