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Keeping covenants: Getting debt ratios right.

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  • معلومة اضافية
    • الموضوع:
      FINANCIAL Accounting Standards Board; BUSINESS enterprises; COMPLIANCE auditing; DEBT; FINANCIAL statements
    • نبذة مختصرة :
      The article discusses that a 2015 Financial Accounting Standards Board (FASB) standard may move companies out of compliance with indebtedness thresholds. Topics include Standards Update (ASU) No. 2015-03, Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs requiring entities to treat debt issuance costs only as a direct deduction to the amount of the related debt liability presented on the balance sheet.