Your imagination is the limit.
Perhaps on the balance sheet of another company. Usually on the balance sheet of a Special Purpose Entity (SPE). Your company's shareholders perhaps know it, perhaps not.
do you mean "creative accounting"? I prefer to call it "financial engineering".
Anyway, you can't fault the Irish for not trying it on... notes from no w here
So much pressure to reform accounting standards to reflect mark-to-market and it had to come to this... En un viejo país ineficiente, algo así como España entre dos guerras civiles, poseer una casa y poca hacienda y memoria ninguna. -- Gil de Biedma