Author:
Publisher:
ISBN:
Category : Bankruptcy
Languages : en
Pages : 96
Book Description
In-substance Defeasance Transactions
Author:
Publisher:
ISBN:
Category : Bankruptcy
Languages : en
Pages : 96
Book Description
Publisher:
ISBN:
Category : Bankruptcy
Languages : en
Pages : 96
Book Description
In-substance Defeasance of Debt
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 6
Book Description
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 6
Book Description
Illustrations of Accounting for in Substance Defeasance of Debt
Author: Hortense Goodman
Publisher:
ISBN:
Category : Corporate debt
Languages : en
Pages : 52
Book Description
Publisher:
ISBN:
Category : Corporate debt
Languages : en
Pages : 52
Book Description
Identification and Examination of Factors Behind Corporate In-substance Defeasance of Debt
Author: Elise A. Boyas
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 380
Book Description
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 380
Book Description
An Empirical Investigation of the In-substance Defeasance of Debt
Author: Larry Arthur Deppe
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 208
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 208
Book Description
Corporate In-substance Debt Defeasance
Author: William J. McDermid
Publisher:
ISBN:
Category :
Languages : en
Pages : 140
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 140
Book Description
Certain Debt Extinguishment Issues
Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 29
Book Description
"The primary objective of this Statement is to improve inconsistency in accounting and financial reporting for in-substance defeasance of debt by providing guidance for transactions in which cash and other monetary assets acquired with only existing resources--resources other than the proceeds of refunding debt--are placed in an irrevocable trust for the sole purpose of extinguishing debt. This Statement also improves accounting and financial reporting for prepaid insurance on debt that is extinguished and notes to financial statements for debt that is defeased in substance." -- Summary.
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 29
Book Description
"The primary objective of this Statement is to improve inconsistency in accounting and financial reporting for in-substance defeasance of debt by providing guidance for transactions in which cash and other monetary assets acquired with only existing resources--resources other than the proceeds of refunding debt--are placed in an irrevocable trust for the sole purpose of extinguishing debt. This Statement also improves accounting and financial reporting for prepaid insurance on debt that is extinguished and notes to financial statements for debt that is defeased in substance." -- Summary.
The Role of Accounting-based Contractual Provisions and Financial Statement Effects in Explaining a Debt Extinguishment
Author: Eric Geoffrey Press
Publisher:
ISBN:
Category : Corporate debt
Languages : en
Pages : 252
Book Description
Publisher:
ISBN:
Category : Corporate debt
Languages : en
Pages : 252
Book Description
Economic Incentives of Management for In-substance Defeasance of Debt
Author: Hassan Hefzi
Publisher:
ISBN:
Category : Executives
Languages : en
Pages : 204
Book Description
Publisher:
ISBN:
Category : Executives
Languages : en
Pages : 204
Book Description
Extinguishment of Debt
Author: Coopers & Lybrand
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 39
Book Description
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 39
Book Description