The Financial Accounting Standards Board issued an accounting standards update Tuesday aimed at improving the existing guidance on induced conversions of convertible debt instruments. The ASU revises ...

Two of the most common types of debt instruments used in business are promissory notes and bonds. But despite the differences between the two instruments, the fundamental financial accounting concepts ...

On Wednesday, the IRS issued identical temporary (T.D. 9635) and proposed regulations (REG-111753-12) to clarify the treatment of debt instruments that are part of a straddle. The regulations provide ...

As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

Please note: This item is from our archives and was published in 2014. It is provided for historical reference. The content may be out of date and links may no longer function. The IRS on Tuesday ...

CITIC Securities Co (HK:6030) has released an update. CITIC Securities Co has announced the re-authorisation of its corporate debt financing instruments issuance, both onshore and offshore, with the ...

Dec 31 - Below are the ratings awarded by Credit Rating Information Service of India (CRISIL) for local debt instruments as of December 30, 2020. COMPANY INSTRUMENT ...

Cadence, which puts commercial debt into ERC-20 tokens, is now listed on Bloomberg Terminal. In a first for a blockchain-based financial instrument, Cadence has obtained a Financial Instrument Global ...