Accounting policy & practice series ; 5105-2nd.
" ... analyzes the accounting and reporting of long-term debt and other debt instruments. This Portfolio is written from the standpoint of the issuer of debt instruments, i.e., the issuer of bonds, notes, and other long-term instruments promising to repay money borrowed by the issuer of the debt instrument. Bloomberg Tax Accounting Portfolio 5106, Kohlbeck, Accounting for Investments in Debt Securities , addresses the subject from the perspective of an investor in debt instruments."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Glossary of relevant terms Economic concepts pertaining to debt instruments Distinguishing between debt liabilities and equity Balance sheet classification of liabilities Recording a debt liability Equity-linked debt instruments Hedging of debt liabilities Exchange, modification, extinguishment, conversion, and restructuring of debt Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed Apr. 11, 2011).