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In-substance Defeasance Transactions

In-substance Defeasance Transactions PDF Author:
Publisher:
ISBN:
Category : Bankruptcy
Languages : en
Pages : 96

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Book Description

In-substance Defeasance Transactions

In-substance Defeasance Transactions PDF Author:
Publisher:
ISBN:
Category : Bankruptcy
Languages : en
Pages : 96

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Book Description

In-substance Defeasance of Debt

In-substance Defeasance of Debt PDF Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 6

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Book Description

Illustrations of Accounting for in Substance Defeasance of Debt

Illustrations of Accounting for in Substance Defeasance of Debt PDF Author: Hortense Goodman
Publisher:
ISBN:
Category : Corporate debt
Languages : en
Pages : 52

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Book Description

Identification and Examination of Factors Behind Corporate In-substance Defeasance of Debt

Identification and Examination of Factors Behind Corporate In-substance Defeasance of Debt PDF Author: Elise A. Boyas
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 380

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Book Description

An Empirical Investigation of the In-substance Defeasance of Debt

An Empirical Investigation of the In-substance Defeasance of Debt PDF Author: Larry Arthur Deppe
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 208

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Book Description

Corporate In-substance Debt Defeasance

Corporate In-substance Debt Defeasance PDF Author: William J. McDermid
Publisher:
ISBN:
Category :
Languages : en
Pages : 140

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Book Description

Certain Debt Extinguishment Issues

Certain Debt Extinguishment Issues PDF Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 29

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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

The Role of Accounting-based Contractual Provisions and Financial Statement Effects in Explaining a Debt Extinguishment PDF Author: Eric Geoffrey Press
Publisher:
ISBN:
Category : Corporate debt
Languages : en
Pages : 252

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Book Description

Economic Incentives of Management for In-substance Defeasance of Debt

Economic Incentives of Management for In-substance Defeasance of Debt PDF Author: Hassan Hefzi
Publisher:
ISBN:
Category : Executives
Languages : en
Pages : 204

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Book Description

Extinguishment of Debt

Extinguishment of Debt PDF Author: Coopers & Lybrand
Publisher:
ISBN:
Category : Extinguishment of debts
Languages : en
Pages : 39

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Book Description