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Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants full-text: Mar. 1969 None; 15. Earnings per Share full-text: May. 1969 Amended; Parts deleted or replaced; Superseded by FASB Statement 128, para. 160(a) 16. Business Combinations full-text: Aug. 1970 Amended; Parts deleted or replaced; Superseded by FASB Statement 141 ...
Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26: March 1985: 85: Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15: March 1985: Superseded by FAS 128 86: Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed ...
Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on. Since these payments do not generate future benefits, they are treated as a contra debt account.
The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB).
The FASB established the Investor Task Force (ITF) in 2005, which was an advisory resource that provided the Board with sector expertise and specific insights from the professional investment community on relevant accounting issues. [30] The FASB then implemented SFAS 157 which established new standards for disclosure regarding fair value ...
We've issued $8.6 billion of total debt, of which $6.2 billion in principal amount of convertible debt is outstanding and an attractive blended cost of debt fixed at 0.56% annually.
Earnings per share (EPS) is the monetary value of earnings per outstanding share of common stock for a company during a defined period of time. It is a key measure of corporate profitability, focusing on the interests of the company's owners (shareholders), [1] and is commonly used to price stocks.
The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which is the single source of authoritative nongovernmental U.S. GAAP. [2] The FASB published U.S. GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008.