A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Accounting Standards Codification (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; and ASC 470‐60, Troubled Debt Restructurings by Debtors. ASC 470‐20 is divided into two subsections: General and Cash Conversion. ASC 470‐30 does not apply to creditors in participating mortgage loan arrangements. The guidance in ASC 470‐40 applies to product financing arrangements for "products that have been produced by or were originally purchased by the sponsor or purchased by another entity on behalf of the sponsor". The guidance in ASC 470‐50 related to cash conversions of convertible debt should only be considered after considering the guidance in ASC 815‐15 on bifurcation of embedded derivatives. ASC 470‐60 applies only if the debt restructuring is isolated to the creditor.
Accounting Standards Codification (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; and ASC 470‐60, Troubled Debt Restructurings by Debtors. ASC 470‐20 is divided into two subsections: General and Cash Conversion. ASC 470‐30 does not apply to creditors in participating mortgage loan arrangements. The guidance in ASC 470‐40 applies to product financing arrangements for "products that have been produced by or were originally purchased by the sponsor or purchased by another entity on behalf of the sponsor". The guidance in ASC 470‐50 related to cash conversions of convertible debt should only be considered after considering the guidance in ASC 815‐15 on bifurcation of embedded derivatives. ASC 470‐60 applies only if the debt restructuring is isolated to the creditor.
ASC 470 Debt
Flood, Joanne M (author)
Wiley <fc>GAAP</fc> 2018 ; 534-569
2018-03-12
36 pages
Article/Chapter (Book)
Electronic Resource
English
British Library Online Contents | 1993
| Wiley | 2015
| Wiley | 2019
British Library Online Contents | 1998
| Online Contents | 1993