haku: @indexterm debt financing / yhteensä: 179
viite: 83 / 179
| Tekijä: | Graves, J. Levitin, M. S. |
| Otsikko: | In-substance foreclosures; ESOP liability |
| Lehti: | Journal of Accountancy
1989 : OCT, VOL. 168:4, p. 25-26 |
| Asiasana: | LOANS DEBT FINANCING ASSET VALUATION |
| Kieli: | eng |
| Tiivistelmä: | Review of accounting for collateral received by a creditor when a loan is foreclosed "in-substance", meaning foreclosure has not occurred, but the collateral has been transferred to the creditor in settlement of the debt. How a writedown creates a new cost basis for an asset. Decision to record it at fair value. Issue of sponsoring an employee stock ownership plan. Discussion and consensus details are given. |
SCIMA