Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
This chapter provides clear explanations and practical examples for real‐world application of ASC 470, Debt. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 470 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; and ASC 470‐60, Troubled Debt Restructurings by Debtors. ASC 470‐20 is divided into two subsections: general, and cash conversion. The guidance in the General subsections' paragraphs does not apply to those instruments within the scope of the Cash Conversion subsections. The guidance on own‐share lending arrangements applies to an equity‐classified share‐lending arrangement on an entity's own shares when executed in contemplation of a convertible debt offering or other financing.
This chapter provides clear explanations and practical examples for real‐world application of ASC 470, Debt. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 470 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; and ASC 470‐60, Troubled Debt Restructurings by Debtors. ASC 470‐20 is divided into two subsections: general, and cash conversion. The guidance in the General subsections' paragraphs does not apply to those instruments within the scope of the Cash Conversion subsections. The guidance on own‐share lending arrangements applies to an equity‐classified share‐lending arrangement on an entity's own shares when executed in contemplation of a convertible debt offering or other financing.
ASC 470 Debt
Flood, Joanne M (Autor:in)
Wiley <fc>GAAP</fc> 2019 ; 519-556
19.03.2019
38 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
| Wiley | 2015
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British Library Online Contents | 1998
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British Library Online Contents | 1993