haku: @author Levitin, M. S. / yhteensä: 6
viite: 2 / 6
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