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Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on. Since these payments do not generate future benefits, they are treated as a contra debt account.
Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34: June 1982: 63: Financial Reporting by Broadcasters: June 1982: Amended by SFAS No. 139 64: Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement ...
The Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.
The FASB expects that the new system will reduce the amount of time and effort required to research an accounting issue, mitigate the risk of noncompliance with standards through improved usability of the literature, provide accurate information with real-time updates as new standards are released, and assist the FASB with the research efforts ...
The U.S. corporate bond market is set to break new issuance records as borrowers take advantage of lower financing costs than last year and investors, emboldened by the prospect of an economic ...
Issue Date Changes (note: para. stands for paragraph) 1. Accounting Changes Related to the Cost of Inventory—an interpretation of APB Opinion No. 20 June 1974: None; 2. Imputing Interest on Debt Arrangements Made under the Federal Bankruptcy Act—an interpretation of APB Opinion No. 21 June 1974: Superseded by FASB Statement 15, para. 10; 3.
We've issued $8.6 billion of total debt, of which $6.2 billion in principal amount of convertible debt is outstanding and an attractive blended cost of debt fixed at 0.56% annually.
The balance of new real estate loans made in 2024 supported existing operator relationships or facilitated our borrowers acquisitions of distressed assets at prices well below replacement costs.