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Early extinguishment of debt: Unofficial Accounting Interpretations of APB Opinion No. 26, Interpretation 1: AIN-APB26: Amended by FAS 111 1973 June: Accounting for stock issued to employees: Accounting Interpretations of APB Opinion No. 25, Interpretation 1: AIN-APB25: Amended by FAS 196, 111, and 123 1973 November
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Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15: March 1985: Superseded by FAS 128 86: Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed ...
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).
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What is a good debt-service coverage ratio? Most lenders want to see a debt-service coverage ratio of at least 1.25. But, lender requirements will vary depending on the type of business loan and ...
One of the many variables lenders use when deciding whether or not to loan you money is your debt-to-income ratio or DTI. Your DTI reveals how much debt you owe compared to the income you earn.
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.
By paying off debt early, you can experience the freedom of fewer monthly payments, save money on interest, improve your credit score and increase your savings.