Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Long‐liabilities are liabilities that will be paid or otherwise settled over a period of more than one year, or greater than one operating cycle. Debt remains on the books of the debtor until it is extinguished. In most cases, a debt is extinguished at maturity, when the required principal and interest payments have been made and the debtor has no further obligation to the creditor. In other cases, the debtor may extinguish the debt before its maturity. ASC 470, Debt, consists of six subtopics: ASC 470‐10, Overall; ASC 470‐20, Debt with Conversion and Other Options; ASC 470‐30, Participating Mortgage Loans; ASC 470‐40, Product Financing Arrangements; ASC 470‐50, Modifications and Extinguishments; ASC 470‐60, and Troubled Debt Restructurings by Debtors. This chapter provides definitions of terms included in ASC 470, discusses its perspectives and issues, and talks about the concepts, rules, with examples.
Long‐liabilities are liabilities that will be paid or otherwise settled over a period of more than one year, or greater than one operating cycle. Debt remains on the books of the debtor until it is extinguished. In most cases, a debt is extinguished at maturity, when the required principal and interest payments have been made and the debtor has no further obligation to the creditor. In other cases, the debtor may extinguish the debt before its maturity. ASC 470, Debt, consists of six subtopics: ASC 470‐10, Overall; ASC 470‐20, Debt with Conversion and Other Options; ASC 470‐30, Participating Mortgage Loans; ASC 470‐40, Product Financing Arrangements; ASC 470‐50, Modifications and Extinguishments; ASC 470‐60, and Troubled Debt Restructurings by Debtors. This chapter provides definitions of terms included in ASC 470, discusses its perspectives and issues, and talks about the concepts, rules, with examples.
ASC 470 DEBT
Flood, Joanne M. (Herausgeber:in)
02.12.2015
38 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
| Wiley | 2018
British Library Online Contents | 1993
British Library Online Contents | 1998
| Online Contents | 1993
| Wiley | 2019