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

The treatment of contingent interest and convertible debt in cross-border payment transactions is subject to several provisions of the Internal Revenue Code.[1] To add confusion to the already ...

FASB issued a proposed Accounting Standards Update (ASU) aimed at improving the application and relevance of accounting guidance related to induced conversions of convertible debt instruments. Public ...

Climate factors' impact on a debtor's ability to honor its obligations has been recognized for over 4,000 years. It was the Code of Hammurabi in Mesopotamia that first mandated a deferral of principal ...

State-contingent debt instruments such as GDP-linked warrants have garnered attention as a potential tool to help debt-stressed economies smooth repayments over business cycles, yet very few studies ...

Learn why senior debt is prioritized for repayment and considered less risky. Discover its workings, repayment hierarchy, and ...

Income plus arbitrage fund of funds combine two components: debt and arbitrage. The debt portion is typically invested in ...

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 ...