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Google Keyword Rankings for : apb 21 debt issuance costs
1
APB 21: Interest on receivables and payables - Viewpoint - PwC
https://viewpoint.pwc.com/dt/us/en/fasb_other/precodificationsuper/original_pronounceme/original_pronounceme_US/accounting_principle_US/apb_21_interest_on_r_US.html
› accounting_principle_US
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https://viewpoint.pwc.com/dt/us/en/fasb_other/precodificationsuper/original_pronounceme/original_pronounceme_US/accounting_principle_US/apb_21_interest_on_r_US.html
› accounting_principle_US
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2
APB Opinion #21 Interest on Receivables and Payables
http://people.wku.edu/jack.hall/apb21outline.html
Unless the note is recorded at its present value, the sales price and profit to the seller in the year of the transaction and the purchase price and cost to the ...
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http://people.wku.edu/jack.hall/apb21outline.html
Unless the note is recorded at its present value, the sales price and profit to the seller in the year of the transaction and the purchase price and cost to the ...
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3
Applying APB no. 21: when to impute rates of interest ...
http://archives.cpajournal.com/old/13928352.htm
This guidance points a direction for action when debt instruments bear no interest rate and zero coupon bonds and the like become increasingly prevalent in ...
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http://archives.cpajournal.com/old/13928352.htm
This guidance points a direction for action when debt instruments bear no interest rate and zero coupon bonds and the like become increasingly prevalent in ...
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4
Statutory Issue Paper No. 80 Debt - NAIC
https://content.naic.org/sites/default/files/inline-files/080_k.pdf
This issue paper adopts APB 21 with a modification to require that debt issuance costs be charged to operations. These costs represent ...
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https://content.naic.org/sites/default/files/inline-files/080_k.pdf
This issue paper adopts APB 21 with a modification to require that debt issuance costs be charged to operations. These costs represent ...
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5
EITF 95-13: Classification of Debt Issue Costs in the Statement ...
https://dart.deloitte.com/USDART/home/accounting/fasb/fasb-literature/concept-stmts/eitf-abstracts/1995/eitf-95-13-classification-debt-issue
95, Statement of Cash FlowsAPB Opinion No. 21 ... Opinion 21 requires that debt issue costs be reported in the balance sheet as deferred charges.
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https://dart.deloitte.com/USDART/home/accounting/fasb/fasb-literature/concept-stmts/eitf-abstracts/1995/eitf-95-13-classification-debt-issue
95, Statement of Cash FlowsAPB Opinion No. 21 ... Opinion 21 requires that debt issue costs be reported in the balance sheet as deferred charges.
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6
Management's Discussion and Analysis, page 15 - SEC.gov
https://www.sec.gov/Archives/edgar/data/350557/000035055708000027/filename1.htm
The majority of our fee income is related to our auto finance activities and ... of APB 21, paragraph 16, which indicates that debt issuance costs that are ...
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https://www.sec.gov/Archives/edgar/data/350557/000035055708000027/filename1.htm
The majority of our fee income is related to our auto finance activities and ... of APB 21, paragraph 16, which indicates that debt issuance costs that are ...
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7
BEAR STEARNS - FASB
https://www.fasb.org/document/blob?fileName=51641.pdf
Debt Discounts and Deferred Issuance Costs — Puttable Instruments C/X at issuance. • If an Instrument C/X, calculate the FSP APB 14-A debt discount based on ...
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https://www.fasb.org/document/blob?fileName=51641.pdf
Debt Discounts and Deferred Issuance Costs — Puttable Instruments C/X at issuance. • If an Instrument C/X, calculate the FSP APB 14-A debt discount based on ...
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8
SEC Filing | Consumer Portfolio Services, Inc. - Investors
https://ir.consumerportfolio.com/node/17051/html
Contractual Obligations - page 33 21. ... We note your disclosure that debt issuance costs are amortized on a ... Refer to paragraph 16 of APB 21.
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https://ir.consumerportfolio.com/node/17051/html
Contractual Obligations - page 33 21. ... We note your disclosure that debt issuance costs are amortized on a ... Refer to paragraph 16 of APB 21.
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9
ASU 2015-03: The Latest Simplification to GAAP That's Not
https://accountingonion.com/2015/04/asu-2015-03-the-latest-simplification-to-gaap-thats-not.html
2015-03 on debt issuance costs is very small potatoes. ... APB 21 (issued in 1971) rightly separates debt issuance cost from premiums and discounts on the ...
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https://accountingonion.com/2015/04/asu-2015-03-the-latest-simplification-to-gaap-thats-not.html
2015-03 on debt issuance costs is very small potatoes. ... APB 21 (issued in 1971) rightly separates debt issuance cost from premiums and discounts on the ...
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10
Issuer's accounting for debt and equity financings - EY
https://assets.ey.com/content/dam/ey-sites/ey-com/ja_jp/topics/library/sec-and-us-gaap/2021/pdf/ey-gaap-weekly-update-2021-09-16-01-02.pdf?download
Debt issuance costs related to revolving credit arrangements . ... A-21. A.5.1.1. Freestanding financial instruments composed of more than one option or.
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https://assets.ey.com/content/dam/ey-sites/ey-com/ja_jp/topics/library/sec-and-us-gaap/2021/pdf/ey-gaap-weekly-update-2021-09-16-01-02.pdf?download
Debt issuance costs related to revolving credit arrangements . ... A-21. A.5.1.1. Freestanding financial instruments composed of more than one option or.
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11
Effectiveness of APB Opinion No. 19 in Improving Funds ...
https://www.jstor.org/stable/2490531
more than half the rate of noncompliance on debt financing activities. Nevertheless, the rates of noncompliance after the opinion-13 percent for both issues and ...
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https://www.jstor.org/stable/2490531
more than half the rate of noncompliance on debt financing activities. Nevertheless, the rates of noncompliance after the opinion-13 percent for both issues and ...
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12
Cheniere Energy Partners, L.P. Annual report pursuant to Section 13 ...
https://cqpir.cheniere.com/sec-filings/annual-reports/xbrl_doc_only/394
Write off of Deferred Debt Issuance Cost, 118,300,000, 1,500,000, 0. Debt issuance costs, gross ... Amortization period, 8 years 3 months 21 days.
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https://cqpir.cheniere.com/sec-filings/annual-reports/xbrl_doc_only/394
Write off of Deferred Debt Issuance Cost, 118,300,000, 1,500,000, 0. Debt issuance costs, gross ... Amortization period, 8 years 3 months 21 days.
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13
FSP APB 14-1 – Accounting for Convertible Debt Instruments ...
https://www.accountingweb.com/community-voice/blogs/admin/fsp-apb-14-1-accounting-for-convertible-debt-instruments-that-may-be
Paragraph 12 of APB 14, Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants, states that the conversion feature of ...
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https://www.accountingweb.com/community-voice/blogs/admin/fsp-apb-14-1-accounting-for-convertible-debt-instruments-that-may-be
Paragraph 12 of APB 14, Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants, states that the conversion feature of ...
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14
Wheaton Precious Metals Corp. S.E.C. Correspondence Letter ...
https://sec.report/Document/0000950142-09-000691/
Accounting Principles Board Opinion 21 (“APB 21”) paragraph 16 requires that debt issue costs be reported in the balance sheet as deferred charges.
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https://sec.report/Document/0000950142-09-000691/
Accounting Principles Board Opinion 21 (“APB 21”) paragraph 16 requires that debt issue costs be reported in the balance sheet as deferred charges.
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15
Statement of Financial Accounting Standards No. 15
http://www.xavierpaper.com/documents/usgaap/n.Fas15.pdf
rates,1 interest imputed on certain types of payables in accordance with APB Opinion No. 21,. Interest on Receivables and Payables, and interest related to ...
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http://www.xavierpaper.com/documents/usgaap/n.Fas15.pdf
rates,1 interest imputed on certain types of payables in accordance with APB Opinion No. 21,. Interest on Receivables and Payables, and interest related to ...
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16
CESR Equivalence Questionnaire US GAAP - ESMA
https://www.esma.europa.eu/sites/default/files/library/2015/11/v_2005cesr_finequivalenceus_responsesus.pdf
Statements, APB Statements, AICPA Issues Papers, International Accounting Standards, ... GAAP and IFRS relating to the measurement of inventory costs.
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https://www.esma.europa.eu/sites/default/files/library/2015/11/v_2005cesr_finequivalenceus_responsesus.pdf
Statements, APB Statements, AICPA Issues Papers, International Accounting Standards, ... GAAP and IFRS relating to the measurement of inventory costs.
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17
Impact of Mandatory Changes in Convertible Debt Accounting
https://tspace.library.utoronto.ca/bitstream/1807/69010/1/Li_Na_201411_PhD_thesis.pdf
1 FASB APB 14 – Accounting for Convertible Debt and Debt Issued with Stock ... costly to firms. 21. Overall, results from Table 6 support my first set of ...
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https://tspace.library.utoronto.ca/bitstream/1807/69010/1/Li_Na_201411_PhD_thesis.pdf
1 FASB APB 14 – Accounting for Convertible Debt and Debt Issued with Stock ... costly to firms. 21. Overall, results from Table 6 support my first set of ...
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18
Bank Accounting Advisory Series 2022
https://www.occ.treas.gov/publications-and-resources/publications/banker-education/files/pub-bank-accounting-advisory-series.pdf
This edition reflects ASUs issued by the FASB through March 31, 2022. ... Troubled Debt Restructurings. Bank Accounting Advisory Series. 21.
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https://www.occ.treas.gov/publications-and-resources/publications/banker-education/files/pub-bank-accounting-advisory-series.pdf
This edition reflects ASUs issued by the FASB through March 31, 2022. ... Troubled Debt Restructurings. Bank Accounting Advisory Series. 21.
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19
Fair value option considerations* - NACUBO
https://www.nacubo.org/-/media/Nacubo/Documents/business_topics/Fair_Value_Option_Considerations_PwC.ashx
In order to comply with APB 21's requirement that the discount on pledges ... unamortized issuance costs associated with the fixed-rate debt would need to ...
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https://www.nacubo.org/-/media/Nacubo/Documents/business_topics/Fair_Value_Option_Considerations_PwC.ashx
In order to comply with APB 21's requirement that the discount on pledges ... unamortized issuance costs associated with the fixed-rate debt would need to ...
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20
ROGERS COUNTY HOUSING FINANCE AUTHORITY
https://www.sai.ok.gov/olps/uploads/doc036_rplu.pdf
2727 East 21st Street, Suite 600 ... Debt issuance costs (net of accumulated ... related costs of issuance, to redeem both the Authority's 1990 Taxable ...
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https://www.sai.ok.gov/olps/uploads/doc036_rplu.pdf
2727 East 21st Street, Suite 600 ... Debt issuance costs (net of accumulated ... related costs of issuance, to redeem both the Authority's 1990 Taxable ...
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21
FSP APB 14-a
https://financialaccountingfoundation.org/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobheadername1=Content-Disposition&blobheadername2=Content-Length&blobheadervalue1=filename%3Dprop_fsp_apb14-a.pdf&blobheadervalue2=82949&blobkey=id&blobnocache=true&blobtable=MungoBlobs&blobwhere=1175821376816&ssbinary=true
nonconvertible debt borrowing rate when interest cost is recognized in subsequent ... 21. This FSP shall be effective for financial statements issued for ...
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https://financialaccountingfoundation.org/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobheadername1=Content-Disposition&blobheadername2=Content-Length&blobheadervalue1=filename%3Dprop_fsp_apb14-a.pdf&blobheadervalue2=82949&blobkey=id&blobnocache=true&blobtable=MungoBlobs&blobwhere=1175821376816&ssbinary=true
nonconvertible debt borrowing rate when interest cost is recognized in subsequent ... 21. This FSP shall be effective for financial statements issued for ...
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22
ACCOUNTING POLICIES FOR ALL FUND TYPES AND ...
https://sfsd.mt.gov/LGSB/Forms/AccountingSystemsProgram/1_AccountingManuals/COMPLETE-ACCOUNTING-MANUAL.pdf
Proceeds of general long-term debt issues should be classified separately ... 21. These pronouncements provide that the interest method, defined in APB No.
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https://sfsd.mt.gov/LGSB/Forms/AccountingSystemsProgram/1_AccountingManuals/COMPLETE-ACCOUNTING-MANUAL.pdf
Proceeds of general long-term debt issues should be classified separately ... 21. These pronouncements provide that the interest method, defined in APB No.
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23
united states securities and exchange commission - form 8-k
https://www.citigroup.com/citi/investor/data/k14cu.pdf
Ratio of earnings to fixed charges and preferred stock dividends ... designated issues of non-U.S. dollar debt. Foreign operations.
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https://www.citigroup.com/citi/investor/data/k14cu.pdf
Ratio of earnings to fixed charges and preferred stock dividends ... designated issues of non-U.S. dollar debt. Foreign operations.
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24
The Uniform Minimum Chart of Accounts 2020-21 Edition
https://www.nj.gov/education/finance/fp/af/coa/COA2021RevisedMarch.pdf
application of supporting services costs to the “products” of the educational ... transfers and debt issue proceeds and redemptions of demand bonds.
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https://www.nj.gov/education/finance/fp/af/coa/COA2021RevisedMarch.pdf
application of supporting services costs to the “products” of the educational ... transfers and debt issue proceeds and redemptions of demand bonds.
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25
US GAAP Accounting Standards Codification Topic 835-30
https://accountinginfo.com/financial-accounting-standards/asc-800/835-30-interest-imputation.htm
APB Opinion 21, August 1971 ... Received $1,000 in cash and issued a $1,100 note payable ... $100 is recognized as interest expense over the period
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https://accountinginfo.com/financial-accounting-standards/asc-800/835-30-interest-imputation.htm
APB Opinion 21, August 1971 ... Received $1,000 in cash and issued a $1,100 note payable ... $100 is recognized as interest expense over the period
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26
Preparing Financial Statements - Checkpoint Learning
https://checkpointlearning.thomsonreuters.com/Courses/FileDownload?courseIdHiddenField=2550&deliveryFormatIdHiddenField=5
21, Interest on Receiv ables and Payables), requires offsetting discount against the face amount of the debt, but it requires reporting debt issue costs as ...
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https://checkpointlearning.thomsonreuters.com/Courses/FileDownload?courseIdHiddenField=2550&deliveryFormatIdHiddenField=5
21, Interest on Receiv ables and Payables), requires offsetting discount against the face amount of the debt, but it requires reporting debt issue costs as ...
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27
Fiscal Year 2011 Airport Financial Statements - City of Charlotte
https://charlottenc.gov/GS/procurement/publications/FY11_Airport_Statements.pdf
statements of revenues, expenses and changes in net assets and cash flows for ... The Airport has plans to issue debt to finance these projects in addition ...
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https://charlottenc.gov/GS/procurement/publications/FY11_Airport_Statements.pdf
statements of revenues, expenses and changes in net assets and cash flows for ... The Airport has plans to issue debt to finance these projects in addition ...
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28
GAAP Master List - Virginia Department of Accounts
https://www.doa.virginia.gov/reference/financialReporting/GAAP/2022-GAAP-Master-List.xlsx
88, (a), #86 - Certain Debt Extingushment Issues, 22 ... 390, NAL, AIN-APB 8 – Accounting for the Cost of Pension Plans: Accounting Interpretations of APB ...
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https://www.doa.virginia.gov/reference/financialReporting/GAAP/2022-GAAP-Master-List.xlsx
88, (a), #86 - Certain Debt Extingushment Issues, 22 ... 390, NAL, AIN-APB 8 – Accounting for the Cost of Pension Plans: Accounting Interpretations of APB ...
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29
Accounting Principles Board (APB) Definition - Investopedia
https://www.investopedia.com/terms/a/accounting-priciples-board.asp
The purpose of the APB was to issue guidelines and rules on accounting principles. ... Its membership consisted of between 18 and 21 representatives of ...
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https://www.investopedia.com/terms/a/accounting-priciples-board.asp
The purpose of the APB was to issue guidelines and rules on accounting principles. ... Its membership consisted of between 18 and 21 representatives of ...
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30
FASB Issues ASU to Simplify Presentation of Debt Issuance ...
https://www.bdo.com/insights/assurance/fasb/fasb-flash-report-april-2015-(1)
ASU 2015-031 revises Subtopic 835-302 to require that debt issuance costs be reported in the balance sheet as a direct deduction from the face amount of the ...
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https://www.bdo.com/insights/assurance/fasb/fasb-flash-report-april-2015-(1)
ASU 2015-031 revises Subtopic 835-302 to require that debt issuance costs be reported in the balance sheet as a direct deduction from the face amount of the ...
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31
2006-2007 Comprehensive Annual Financial Report - Shafter
https://www.shafter.com/DocumentView.asp?DID=182
Statement of Revenues, Expenses and Changes in Net Assets . ... data is presented for expenditures, revenues, taxes, debt and demographic information.
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https://www.shafter.com/DocumentView.asp?DID=182
Statement of Revenues, Expenses and Changes in Net Assets . ... data is presented for expenditures, revenues, taxes, debt and demographic information.
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32
VIA EDGAR October 3, 2008 William Thompson ... - Investor Relations
https://investor.chpk.com/static-files/99c39377-39ad-4c28-a77c-98822ba51693
issue costs. Refer to EITF 95-13, paragraph 237 of CON 6 and paragraph 16 of APB 21. Please revise your classification of debt issue cost in future filings.
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https://investor.chpk.com/static-files/99c39377-39ad-4c28-a77c-98822ba51693
issue costs. Refer to EITF 95-13, paragraph 237 of CON 6 and paragraph 16 of APB 21. Please revise your classification of debt issue cost in future filings.
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33
Reports - Reserve Bank of India
https://www.rbi.org.in/Scripts/PublicationReportDetails.aspx?ID=195
Interest: Imputation of an Interest Cost (Sources: APB 12 and 21, AIN-APB 21, ... transaction such as acquisition of property by issuing debt) are excluded ...
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https://www.rbi.org.in/Scripts/PublicationReportDetails.aspx?ID=195
Interest: Imputation of an Interest Cost (Sources: APB 12 and 21, AIN-APB 21, ... transaction such as acquisition of property by issuing debt) are excluded ...
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34
Wiley CPA Exam Review 2009: Financial Accounting and Reporting
https://books.google.com/books?id=UFvMVAEP8p4C&pg=PA360&lpg=PA360&dq=apb+21+debt+issuance+costs&source=bl&ots=bNVoewzKEB&sig=ACfU3U2n2wX_E6zsdOUVU0O1cWz3VMMkvQ&hl=en&sa=X&ved=2ahUKEwi8xq2BytT7AhXmk2oFHeokC5QQ6AF6BQipAhAD
The final effect is to increase interest costs on the bond issue by reducing the ... Extinguishment of Debt (See outline of APB 26) Debt is considered ...
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https://books.google.com/books?id=UFvMVAEP8p4C&pg=PA360&lpg=PA360&dq=apb+21+debt+issuance+costs&source=bl&ots=bNVoewzKEB&sig=ACfU3U2n2wX_E6zsdOUVU0O1cWz3VMMkvQ&hl=en&sa=X&ved=2ahUKEwi8xq2BytT7AhXmk2oFHeokC5QQ6AF6BQipAhAD
The final effect is to increase interest costs on the bond issue by reducing the ... Extinguishment of Debt (See outline of APB 26) Debt is considered ...
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35
APB VFR Valuation Advisory #2 - The Appraisal Foundation
https://www.appraisalfoundation.org/imis/docs/APB_VFR_Valuation_Advisory_2_Final_061516.pdf
Background: Since the Financial Accounting Standards Board (FASB) issued ... also be appropriate to include opportunity costs incurred.21 Opportunity costs ...
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https://www.appraisalfoundation.org/imis/docs/APB_VFR_Valuation_Advisory_2_Final_061516.pdf
Background: Since the Financial Accounting Standards Board (FASB) issued ... also be appropriate to include opportunity costs incurred.21 Opportunity costs ...
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36
Business Combinations and Intangible Assets
https://scholarship.law.stjohns.edu/cgi/viewcontent.cgi?article=3529&context=lawreview
the cost of each type of intangible assets should be amortized from date of ... issuing corporation may also distribute cash to holders of debt and equity.
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https://scholarship.law.stjohns.edu/cgi/viewcontent.cgi?article=3529&context=lawreview
the cost of each type of intangible assets should be amortized from date of ... issuing corporation may also distribute cash to holders of debt and equity.
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37
Perspectives on the Cash Flow Statement under FASB ...
https://academiccommons.columbia.edu/doi/10.7916/D8GB29XD/download
debt had been issued for cash and the proceeds used to purchase the assets), ... APB-21, 1971, ¶ 16) that discount is a valuation adjustment of the ...
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https://academiccommons.columbia.edu/doi/10.7916/D8GB29XD/download
debt had been issued for cash and the proceeds used to purchase the assets), ... APB-21, 1971, ¶ 16) that discount is a valuation adjustment of the ...
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38
APB APRANGA Consolidated and Company's ... - Nasdaq
https://attachment.news.eu.nasdaq.com/aea0f46a2c9e6f0029094aeff333b641b
necessary to meet these; and maintaining debt financing plans. ... at 15% and 21% (2008: 15% and 21%) rates respectively.
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https://attachment.news.eu.nasdaq.com/aea0f46a2c9e6f0029094aeff333b641b
necessary to meet these; and maintaining debt financing plans. ... at 15% and 21% (2008: 15% and 21%) rates respectively.
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39
Parent Company Only Financial Statements for Large Bank ...
https://www.federalreserve.gov/apps/reportingforms/Download/DownloadAttachment?guid=b079d0e6-fad4-40d5-9f18-c89c535cd088
Line Item 2(b) Interest expense. Report the interest expense related to all debt instruments issued by the reporting bank holding company for the.
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https://www.federalreserve.gov/apps/reportingforms/Download/DownloadAttachment?guid=b079d0e6-fad4-40d5-9f18-c89c535cd088
Line Item 2(b) Interest expense. Report the interest expense related to all debt instruments issued by the reporting bank holding company for the.
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40
Village of Parks - Legislative Auditor
https://lla.la.gov/publicreports.nsf/0/0524d7bdb5752da38625710800829da5/$file/000012e8.pdf
20-21. Statement of Revenues, Expenses, and Changes in ... Government Auditing Standards, issued by the Comptroller General of the United States.
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https://lla.la.gov/publicreports.nsf/0/0524d7bdb5752da38625710800829da5/$file/000012e8.pdf
20-21. Statement of Revenues, Expenses, and Changes in ... Government Auditing Standards, issued by the Comptroller General of the United States.
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41
Overview of UCSF Debt
https://senate.ucsf.edu/sites/default/files/2019-09/APB-Annual-Report-Appendix4-2018-2019.pdf
Expenses. Revenues. Net Earnings. FINANCING. INVESTMENTS. OPERATIONS. -. = +. = Debt appears on our UCSF balance sheet as one of our major liabilities.
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https://senate.ucsf.edu/sites/default/files/2019-09/APB-Annual-Report-Appendix4-2018-2019.pdf
Expenses. Revenues. Net Earnings. FINANCING. INVESTMENTS. OPERATIONS. -. = +. = Debt appears on our UCSF balance sheet as one of our major liabilities.
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42
October 15, 2007 Russell G. Golden Director of Technical ...
https://www.reit.com/sites/default/files/media/Portals/0/Files/Nareit/htdocs/members/policy/accounting/NAREIT%20Response%20to%202007%20EITF%2007-2%20LETTERHEAD.pdf
The economic cost of the capital raised by issuing Instrument Z is ... apply the concepts contained in APB 21 to the debt component of ...
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https://www.reit.com/sites/default/files/media/Portals/0/Files/Nareit/htdocs/members/policy/accounting/NAREIT%20Response%20to%202007%20EITF%2007-2%20LETTERHEAD.pdf
The economic cost of the capital raised by issuing Instrument Z is ... apply the concepts contained in APB 21 to the debt component of ...
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43
List of Accounting Principles Board Opinions - Wikipedia
https://en.wikipedia.org/wiki/List_of_Accounting_Principles_Board_Opinions
› wiki › List_of_Accounting_P...
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https://en.wikipedia.org/wiki/List_of_Accounting_Principles_Board_Opinions
› wiki › List_of_Accounting_P...
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44
Staff Accounting Bulletin No. 103, “Update of Codification of ...
https://www.federalregister.gov/documents/2003/05/16/03-12063/staff-accounting-bulletin-no-103-update-of-codification-of-staff-accounting-bulletins
The presumptive language contained in APB Opinion 16 was not retained in Statement 141. ... Debt issue costs ... B, 4/1/x7, 33, 21, 6 12.
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https://www.federalregister.gov/documents/2003/05/16/03-12063/staff-accounting-bulletin-no-103-update-of-codification-of-staff-accounting-bulletins
The presumptive language contained in APB Opinion 16 was not retained in Statement 141. ... Debt issue costs ... B, 4/1/x7, 33, 21, 6 12.
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45
securities and exchange commission - Morgan Stanley
https://www.morganstanley.com/about-us-ir/shareholder/10q-a0504.pdf
expense related to equity compensation awards during fiscal 2003 in connection with ... Board Opinion (“APB”) 25, “Accounting for Stock Issued to Employees.
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https://www.morganstanley.com/about-us-ir/shareholder/10q-a0504.pdf
expense related to equity compensation awards during fiscal 2003 in connection with ... Board Opinion (“APB”) 25, “Accounting for Stock Issued to Employees.
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46
FORM 10-Q - Bandwidth Investor Relations
https://investors.bandwidth.com/static-files/2c9d1f20-e50e-4d78-acd8-3916fe19576e
amended (the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934, ... Debt conversion option issuance costs, net of tax.
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https://investors.bandwidth.com/static-files/2c9d1f20-e50e-4d78-acd8-3916fe19576e
amended (the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934, ... Debt conversion option issuance costs, net of tax.
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47
APB Opinion No 21 specifies that regarding the amortization ...
https://www.coursehero.com/file/p4dqjke/APB-Opinion-No-21-specifies-that-regarding-the-amortization-of-a-premium-or/
APB Opinion No 21 specifies that regarding the amortization of a premium or from ... in debt securities is differentfrom that applied to bonds payable.b.
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https://www.coursehero.com/file/p4dqjke/APB-Opinion-No-21-specifies-that-regarding-the-amortization-of-a-premium-or/
APB Opinion No 21 specifies that regarding the amortization of a premium or from ... in debt securities is differentfrom that applied to bonds payable.b.
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48
INDIANA BOARD FOR DEPOSITORIES - IN.gov
https://www.in.gov/tos/deposit/files/IN_BFD_2014_Audit_Report_-_FINAL.pdf
Auditing Standards, issued by the Comptroller General of the United States. ... Bulletin 21, (“APB”) transactions where interest rates are ...
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https://www.in.gov/tos/deposit/files/IN_BFD_2014_Audit_Report_-_FINAL.pdf
Auditing Standards, issued by the Comptroller General of the United States. ... Bulletin 21, (“APB”) transactions where interest rates are ...
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49
united states securities and exchange commission - Carter's, Inc.
https://ir.carters.com/static-files/194769c3-cf14-48ed-ae2f-8e68fd6d043e
On August 21, 2002, a lawsuit was filed against us in the state court of Fulton ... included deferred debt issuance costs, current and deferred taxes, ...
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https://ir.carters.com/static-files/194769c3-cf14-48ed-ae2f-8e68fd6d043e
On August 21, 2002, a lawsuit was filed against us in the state court of Fulton ... included deferred debt issuance costs, current and deferred taxes, ...
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50
Financial Statements and Independent Auditors' Report ...
http://dhcd.maryland.gov/Investors/CDABondDocs/rrb2004_06_30fs.pdf
Interest expense on bonds and short-term debt ... Accounting Standards Board (FASB) Statements and Interpretations, APB ... 12/21/04.
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http://dhcd.maryland.gov/Investors/CDABondDocs/rrb2004_06_30fs.pdf
Interest expense on bonds and short-term debt ... Accounting Standards Board (FASB) Statements and Interpretations, APB ... 12/21/04.
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51
Sources of US GAAP - CPAclass.com
https://cpaclass.com/gaap/gaap-us-01a.htm
› gaap
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https://cpaclass.com/gaap/gaap-us-01a.htm
› gaap
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52
Annual report pursuant to Section 13 and 15(d)
https://www.apollomed.net/investors/sec-filings/annual-reports/xbrl_doc_only/435
Senior Secured and Convertible Notes Payable (Detail) ; Senior Notes [Line Items] ; Debt issue costs, $ 342,632 ; Accumulated amortization, (89,377) ; Net deferred ...
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https://www.apollomed.net/investors/sec-filings/annual-reports/xbrl_doc_only/435
Senior Secured and Convertible Notes Payable (Detail) ; Senior Notes [Line Items] ; Debt issue costs, $ 342,632 ; Accumulated amortization, (89,377) ; Net deferred ...
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53
Financial Statement and Independent Auditors' Report
https://fiftrustee.worldbank.org/content/dam/fif/funds/iffim/FinancialStatements/IFFIm_FS_12_10.pdf
IFFIm raises funds by issuing bonds in the international capital market under its Global Debt Issuance Programme. IFFIm then disburses the funds to GFA ...
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https://fiftrustee.worldbank.org/content/dam/fif/funds/iffim/FinancialStatements/IFFIm_FS_12_10.pdf
IFFIm raises funds by issuing bonds in the international capital market under its Global Debt Issuance Programme. IFFIm then disburses the funds to GFA ...
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54
051 Call Report Instructions - GLOSSARY June 30, 2020 - FDIC
https://www.fdic.gov/resources/bankers/call-reports/crinst-051/2020/2020-06-051-gloss.pdf
A-21. GLOSSARY. (3-17). Debt Issuance Costs (cont.): ... 1 ASC Subtopic 835-30, Interest – Imputation of Interest (formerly APB Opinion No.
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https://www.fdic.gov/resources/bankers/call-reports/crinst-051/2020/2020-06-051-gloss.pdf
A-21. GLOSSARY. (3-17). Debt Issuance Costs (cont.): ... 1 ASC Subtopic 835-30, Interest – Imputation of Interest (formerly APB Opinion No.
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55
Chapter 9 of the United States Bankruptcy Code
https://www.gasb.org/page/PageContent?pageId=/projects/chapter-9-of-the-united-states-bankruptcy-code.html
Reorganization of the government's debt is typically accomplished by (1) ... bond issuance costs should be expensed when debt is adjusted in bankruptcy.
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https://www.gasb.org/page/PageContent?pageId=/projects/chapter-9-of-the-united-states-bankruptcy-code.html
Reorganization of the government's debt is typically accomplished by (1) ... bond issuance costs should be expensed when debt is adjusted in bankruptcy.
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56
FINANCIAL STATEMENTS - Year ended December 31, 2001
https://www.cityofbasehor.org/Archive.aspx?ADID=55
Debt Service Fund. Balance Sheet. City of Basehor, Kansas. Financial Statements. Year ended December 31, 2001. TABLE OF CONTENTS - CONTINUED.
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https://www.cityofbasehor.org/Archive.aspx?ADID=55
Debt Service Fund. Balance Sheet. City of Basehor, Kansas. Financial Statements. Year ended December 31, 2001. TABLE OF CONTENTS - CONTINUED.
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57
PROVIDER REIMBURSEMENT REVIEW BOARD HEARING ...
https://www.cms.gov/Regulations-and-Guidance/Review-Boards/PRRBReview/Downloads/1998D016.pdf
and issuance costs in the amount of $804,359 was offset in the ... dictating the treatment of debt extinguished early under APB Opinion No.
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https://www.cms.gov/Regulations-and-Guidance/Review-Boards/PRRBReview/Downloads/1998D016.pdf
and issuance costs in the amount of $804,359 was offset in the ... dictating the treatment of debt extinguished early under APB Opinion No.
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58
APELLIS PHARMACEUTICALS, INC.
https://investors.apellis.com/static-files/9ff4931a-086c-46d0-b296-ac3ba9f93276
Proceeds from issuance of common stock, net of issuance costs ... issued FASB Staff Position No. APB 14-1, Accounting for Convertible Debt.
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https://investors.apellis.com/static-files/9ff4931a-086c-46d0-b296-ac3ba9f93276
Proceeds from issuance of common stock, net of issuance costs ... issued FASB Staff Position No. APB 14-1, Accounting for Convertible Debt.
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59
2012-2013 - City of Lynwood
http://lynwood.ca.us/wp-content/uploads/2016/07/LYNWOOD_CAFR_2013.pdf
21. Statement of Revenues, Expenses, and Changes in Fund Net Position ... In accordance with Government Auditing Standards, we have also issued our report ...
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http://lynwood.ca.us/wp-content/uploads/2016/07/LYNWOOD_CAFR_2013.pdf
21. Statement of Revenues, Expenses, and Changes in Fund Net Position ... In accordance with Government Auditing Standards, we have also issued our report ...
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60
What is the cost of the indefinitely reinvested foreign earnings ...
https://ntanet.org/wp-content/uploads/2019/03/Session1257_Paper1802_FullPaper_1.pdf
Tax policy and foreign direct investment. Journal of Public Economics 26: 107–21. Harvey, J.R. Jr. 2015. Should APB 23 Indefinite Reinvestment Be Repealed? Tax ...
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https://ntanet.org/wp-content/uploads/2019/03/Session1257_Paper1802_FullPaper_1.pdf
Tax policy and foreign direct investment. Journal of Public Economics 26: 107–21. Harvey, J.R. Jr. 2015. Should APB 23 Indefinite Reinvestment Be Repealed? Tax ...
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61
Washington University in St. Louis
https://wustl.edu/wp-content/uploads/2014/09/WUSTL_Annual_Report_2009.pdf
During 2009 and 2008, interest, accretion of debt discount and related fees incurred on notes and bonds payable totaled $46,578 and $43,115, respectively. The ...
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https://wustl.edu/wp-content/uploads/2014/09/WUSTL_Annual_Report_2009.pdf
During 2009 and 2008, interest, accretion of debt discount and related fees incurred on notes and bonds payable totaled $46,578 and $43,115, respectively. The ...
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62
Lecture notes 1 - Chapter 18: Audit of Long-Term Liabilities ...
https://www.studocu.com/ph/document/university-of-the-philippines-system/introduction-to-financial-accounting/chapter-18-lecture-notes-1/20278826
What amount should be reported as Unamortized Bond Issue Costs, and where should this amount be reported on the statement of financial position? APB 21 states ...
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https://www.studocu.com/ph/document/university-of-the-philippines-system/introduction-to-financial-accounting/chapter-18-lecture-notes-1/20278826
What amount should be reported as Unamortized Bond Issue Costs, and where should this amount be reported on the statement of financial position? APB 21 states ...
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63
Wiley CPA Examination Review, Outlines and Study Guides
https://books.google.com/books?id=AHuZa_EcXOcC&pg=PA424&lpg=PA424&dq=apb+21+debt+issuance+costs&source=bl&ots=yaGG--HPZu&sig=ACfU3U1JZ6uFKorDm847SuxQk9DIfXW8Iw&hl=en&sa=X&ved=2ahUKEwi8xq2BytT7AhXmk2oFHeokC5QQ6AF6BQizAhAD
The final effect is to increase interest costs on the bond issue by reducing the ... Extinguishment of Debt (See outline of APB 26) Debt is considered ...
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https://books.google.com/books?id=AHuZa_EcXOcC&pg=PA424&lpg=PA424&dq=apb+21+debt+issuance+costs&source=bl&ots=yaGG--HPZu&sig=ACfU3U1JZ6uFKorDm847SuxQk9DIfXW8Iw&hl=en&sa=X&ved=2ahUKEwi8xq2BytT7AhXmk2oFHeokC5QQ6AF6BQizAhAD
The final effect is to increase interest costs on the bond issue by reducing the ... Extinguishment of Debt (See outline of APB 26) Debt is considered ...
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64
APB APRANGA Consolidated and Company's ... - Notified
https://ml-eu.globenewswire.com/Resource/Download/7f45cce6-e6c6-4c44-befa-7663c663955c
21 October 2021 all Group's stores in Latvia were temporarily closed. ... Financial assets at amortised cost (debt instruments).
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https://ml-eu.globenewswire.com/Resource/Download/7f45cce6-e6c6-4c44-befa-7663c663955c
21 October 2021 all Group's stores in Latvia were temporarily closed. ... Financial assets at amortised cost (debt instruments).
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65
Other Approaches to Optimizing Debt Mix & Follow up
https://www.youtube.com/watch?v=7pPl7T0hBqU&autoplay=1&rel=0&showinfo=0
Aswath Damodaran
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https://www.youtube.com/watch?v=7pPl7T0hBqU&autoplay=1&rel=0&showinfo=0
Aswath Damodaran
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66
Introduction: Accounting for Convertible Bonds Over the Years
https://minds.wisconsin.edu/bitstream/1793/75801/4/Bifurcation%20of%20Convertible%20Bonds%20%20An%20Approach%20Allowing%20for%20Increased%20Faithful%20Representation%20in%20the%20Financial%20Statements%20by%20Mary%20Garness.pdf
specified in advance by the issuing corporation with specified prices and ... convertible debt as a reason for the APB's dismissal of APB Opinion No.
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https://minds.wisconsin.edu/bitstream/1793/75801/4/Bifurcation%20of%20Convertible%20Bonds%20%20An%20Approach%20Allowing%20for%20Increased%20Faithful%20Representation%20in%20the%20Financial%20Statements%20by%20Mary%20Garness.pdf
specified in advance by the issuing corporation with specified prices and ... convertible debt as a reason for the APB's dismissal of APB Opinion No.
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67
Wiley CPA Exam Review 2010, Financial Accounting and Reporting
https://books.google.com/books?id=XzdLwM0hv0oC&pg=PA365&lpg=PA365&dq=apb+21+debt+issuance+costs&source=bl&ots=Mx-kV5D7mi&sig=ACfU3U0dhZqt21cE1ob3I_ShEsRcWeWBxA&hl=en&sa=X&ved=2ahUKEwi8xq2BytT7AhXmk2oFHeokC5QQ6AF6BQilAhAD
The final effect is to increase interest costs on the bond issue by reducing ... all research from APB 21 covered in Module 11A applies to long-term bonds.
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https://books.google.com/books?id=XzdLwM0hv0oC&pg=PA365&lpg=PA365&dq=apb+21+debt+issuance+costs&source=bl&ots=Mx-kV5D7mi&sig=ACfU3U0dhZqt21cE1ob3I_ShEsRcWeWBxA&hl=en&sa=X&ved=2ahUKEwi8xq2BytT7AhXmk2oFHeokC5QQ6AF6BQilAhAD
The final effect is to increase interest costs on the bond issue by reducing ... all research from APB 21 covered in Module 11A applies to long-term bonds.
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68
SEC Filing | Willis Towers Watson - Investor Relations
https://investors.wtwco.com/node/7816/html
This is the initial public offering of our common stock. ... THE OFFERING Shares we are offering. ... 112 106 (21) (23) (104) 65 Income tax expense.
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https://investors.wtwco.com/node/7816/html
This is the initial public offering of our common stock. ... THE OFFERING Shares we are offering. ... 112 106 (21) (23) (104) 65 Income tax expense.
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69
2008 Comprehensive Annual Financial Report
https://www.cincinnati-oh.gov/finance/financial-reports/2008-comprehensive-annual-financial-report/
Water Works – Senior Bonds and Senior Subordinated Debt Service Requirements. ... In accordance with APB 21, the loan receivable has been discounted using ...
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https://www.cincinnati-oh.gov/finance/financial-reports/2008-comprehensive-annual-financial-report/
Water Works – Senior Bonds and Senior Subordinated Debt Service Requirements. ... In accordance with APB 21, the loan receivable has been discounted using ...
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70
News Releases - Waste Connections
https://investors.wasteconnections.com/2009-07-21-Waste-Connections-Reports-Second-Quarter-2009-Results
FOLSOM, CA, Jul 21, 2009 (MARKETWIRE via COMTEX) -- Waste Connections, ... 12,956 22,858 Amortization of debt issuance costs 907 970 Amortization of debt ...
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https://investors.wasteconnections.com/2009-07-21-Waste-Connections-Reports-Second-Quarter-2009-Results
FOLSOM, CA, Jul 21, 2009 (MARKETWIRE via COMTEX) -- Waste Connections, ... 12,956 22,858 Amortization of debt issuance costs 907 970 Amortization of debt ...
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71
Evolution of US Generally Accepted Accounting Principles ...
https://www.iasplus.com/en/binary/resource/0407zeffusgaap.pdf
1964. In Opinion 5, the APB establishes criteria for the capitalization of financing leases by lessees, but few lessees actually capitalize the cost and.
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https://www.iasplus.com/en/binary/resource/0407zeffusgaap.pdf
1964. In Opinion 5, the APB establishes criteria for the capitalization of financing leases by lessees, but few lessees actually capitalize the cost and.
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72
Chapter 6 - General Fund Expenditure Accounts - OSPI
https://www.k12.wa.us/sites/default/files/public/safs/ins/acc/1920/sdam1920chapter6.pdf
21. 62 Math and Science—Professional Development—Federal . ... 7833 – Bond Issuances and Other Debt-Related Costs.
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https://www.k12.wa.us/sites/default/files/public/safs/ins/acc/1920/sdam1920chapter6.pdf
21. 62 Math and Science—Professional Development—Federal . ... 7833 – Bond Issuances and Other Debt-Related Costs.
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73
The Development of Financial Accounting and Reporting ...
https://highered.mheducation.com/sites/0072994029/student_view0/ebook/chapter1/chbody1/the_development_of_financial_accounting_and_reporting_standards.html
The APB operated from 1959 through 1973 and issued 31 Accounting Principles Board ... members of the FASB, compared to 18–21 part-time members of the APB.
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https://highered.mheducation.com/sites/0072994029/student_view0/ebook/chapter1/chbody1/the_development_of_financial_accounting_and_reporting_standards.html
The APB operated from 1959 through 1973 and issued 31 Accounting Principles Board ... members of the FASB, compared to 18–21 part-time members of the APB.
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74
Comprehensive Annual Financial Report - Eagle Pass
https://eaglepasstx.us/Archive.aspx?ADID=60
Debt Service: Bond Principal. -. 1,226,000. -. 1,226,000. Bond Interest. -. 818,902. -. 818,902. Fiscal Agent's Fees. -. 1,200. -. 1,200. Issuance Costs.
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https://eaglepasstx.us/Archive.aspx?ADID=60
Debt Service: Bond Principal. -. 1,226,000. -. 1,226,000. Bond Interest. -. 818,902. -. 818,902. Fiscal Agent's Fees. -. 1,200. -. 1,200. Issuance Costs.
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75
RenaissanceRe Holdings
https://investor.renre.com/static-files/95839fe0-f2c4-488e-99f9-372f1a8b34c6
approximately 21% of the portfolio was invested in short-term securities, 62% in longer-dated investment grade issues,. 11% in domestic high yield and the.
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https://investor.renre.com/static-files/95839fe0-f2c4-488e-99f9-372f1a8b34c6
approximately 21% of the portfolio was invested in short-term securities, 62% in longer-dated investment grade issues,. 11% in domestic high yield and the.
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76
Statement of Financial Accounting Standards No. 5 - UT System
https://www.utsystem.edu/sites/default/files/sites/policy-library/files/related-forms/uts14212/fasb-5.pdf
8, "Accounting for the Cost of Pension Plans," APB Opinion No. ... Information available prior to issuance of the financial statements indicates that it is ...
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https://www.utsystem.edu/sites/default/files/sites/policy-library/files/related-forms/uts14212/fasb-5.pdf
8, "Accounting for the Cost of Pension Plans," APB Opinion No. ... Information available prior to issuance of the financial statements indicates that it is ...
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77
comprehensive annual financial report
https://www.osc.state.ny.us/files/reports/finance/pdf/comprehensive-annual-financial-report-2005.pdf
Revenue and Other Financing Sources by Type as Percent of Total— ... operating costs with no plan to ensure that the debt burden created will leave.
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https://www.osc.state.ny.us/files/reports/finance/pdf/comprehensive-annual-financial-report-2005.pdf
Revenue and Other Financing Sources by Type as Percent of Total— ... operating costs with no plan to ensure that the debt burden created will leave.
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78
printmgr file - Consolidated Edison, Inc. - Annual Reports
https://investor.conedison.com/static-files/7a3b7f51-6e81-4e47-a6df-6513f58e73e8
Unrealized gains on derivatives qualified as cash flow hedges, net of $21 and $5 taxes in 2005 ... Debt issuance costs ... amendment of APB Opinion No. 29.
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https://investor.conedison.com/static-files/7a3b7f51-6e81-4e47-a6df-6513f58e73e8
Unrealized gains on derivatives qualified as cash flow hedges, net of $21 and $5 taxes in 2005 ... Debt issuance costs ... amendment of APB Opinion No. 29.
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79
Share Capital (Details) - AerCap
https://investors.aercap.com/shareholder-resources/sec-filings/xbrl_doc_only/109
Repayment of senior and subordinated debt, 168,600. Write off debt issuance costs, 3,300. Prepayment penalties paid, 1,686. Shares issued for acquisition ...
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https://investors.aercap.com/shareholder-resources/sec-filings/xbrl_doc_only/109
Repayment of senior and subordinated debt, 168,600. Write off debt issuance costs, 3,300. Prepayment penalties paid, 1,686. Shares issued for acquisition ...
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80
MEDIA RELEASE - The HEINEKEN Company
https://www.theheinekencompany.com/sites/theheinekencompany/files/Investors/financial-information/results-reports-presentations/574629.pdf
HEINEKEN remains committed to achieving its long-term target net debt/ EBITDA (beia) ratio ... related to financing raised for the acquisition of APB.
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https://www.theheinekencompany.com/sites/theheinekencompany/files/Investors/financial-information/results-reports-presentations/574629.pdf
HEINEKEN remains committed to achieving its long-term target net debt/ EBITDA (beia) ratio ... related to financing raised for the acquisition of APB.
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81
Law and Accounting: Cases and Materials - Scholarly Commons
https://scholarship.law.gwu.edu/cgi/viewcontent.cgi?article=1555&context=faculty_publications
Not only does accounting measure and influence the mix of debt and equity ... APB. Accounting Principles Board (which issued Opinions).
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https://scholarship.law.gwu.edu/cgi/viewcontent.cgi?article=1555&context=faculty_publications
Not only does accounting measure and influence the mix of debt and equity ... APB. Accounting Principles Board (which issued Opinions).
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82
CITY OF SAN JOSE, CALIFORNIA Single Audit Reports Basic ...
https://www.sanjoseca.gov/home/showpublisheddocument/11349/636664738681930000
balance include Housing Activities ($49.2 million) and the San José Financing Authority Debt Service. Fund ($3.2 million). Unreserved fund balance comprises ...
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https://www.sanjoseca.gov/home/showpublisheddocument/11349/636664738681930000
balance include Housing Activities ($49.2 million) and the San José Financing Authority Debt Service. Fund ($3.2 million). Unreserved fund balance comprises ...
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83
REDWOOD TRUST, INC.
https://www.redwoodtrust.com/investor-relations/sec-filings/all-sec-filings/content/0000950149-05-000533/0000950149-05-000533.pdf
Net amortization of premiums, discounts, and debt issuance costs ... 25, Accounting for Stock Issued to Employees (APB 25), and related interpretations.
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https://www.redwoodtrust.com/investor-relations/sec-filings/all-sec-filings/content/0000950149-05-000533/0000950149-05-000533.pdf
Net amortization of premiums, discounts, and debt issuance costs ... 25, Accounting for Stock Issued to Employees (APB 25), and related interpretations.
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84
Heineken says has cash and financing for APB deal - Reuters
https://www.reuters.com/article/uk-apb-shareholders-heineken/heineken-says-has-cash-and-financing-for-apb-deal-idUKBRE88R0C720120928
Heineken said the average acquisition financing costs were expected to be below 3 percent per year. Earlier on Friday, shareholders of ...
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https://www.reuters.com/article/uk-apb-shareholders-heineken/heineken-says-has-cash-and-financing-for-apb-deal-idUKBRE88R0C720120928
Heineken said the average acquisition financing costs were expected to be below 3 percent per year. Earlier on Friday, shareholders of ...
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85
Town of Los Gatos
https://www.losgatosca.gov/DocumentCenter/View/29618
TOWN OF LOS GATOS ORGANIZATIONAL CHART FY 2020/21 ... proceeds from the issuance of debt ($1.6 million PG&E Energy Efficiency Loan) and ...
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https://www.losgatosca.gov/DocumentCenter/View/29618
TOWN OF LOS GATOS ORGANIZATIONAL CHART FY 2020/21 ... proceeds from the issuance of debt ($1.6 million PG&E Energy Efficiency Loan) and ...
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86
0001144204-04-009033.pdf - Rennova Health, Inc.
https://ir.rennovahealth.com/quarterly-reports/content/0001144204-04-009033/0001144204-04-009033.pdf
conversion feature and the appropriate accounting for debt issuance costs ... 21. ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.. ... Under APB No.
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https://ir.rennovahealth.com/quarterly-reports/content/0001144204-04-009033/0001144204-04-009033.pdf
conversion feature and the appropriate accounting for debt issuance costs ... 21. ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.. ... Under APB No.
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87
Chapter 17 Notes Flashcards - Quizlet
https://quizlet.com/182455964/chapter-17-notes-flash-cards/
21 specifies that, regarding the amortization of a premium or discount on a debt security, ... purchased the bonds at 102, paid brokerage costs of $6,000, ...
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https://quizlet.com/182455964/chapter-17-notes-flash-cards/
21 specifies that, regarding the amortization of a premium or discount on a debt security, ... purchased the bonds at 102, paid brokerage costs of $6,000, ...
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88
To our shareholders - Media Corporate IR Net
http://media.corporate-ir.net/media_files/irol/97/97664/reports/Annual_Report_2003041304.pdf
negative reviews cost us some sales in the short term, helping customers make ... changes in our capital structure, including issuance of additional debt or ...
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http://media.corporate-ir.net/media_files/irol/97/97664/reports/Annual_Report_2003041304.pdf
negative reviews cost us some sales in the short term, helping customers make ... changes in our capital structure, including issuance of additional debt or ...
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89
TRAVEL AND EMPLOYEE EXPENSE REIMBURSEMENT
https://dhhs.michigan.gov/OLMWEB/EXF/AP/Public/APA/230.pdf
1 of 24. TRAVEL AND EMPLOYEE EXPENSE. REIMBURSEMENT. APB 2019-044. 11-1-2019. ADMINISTRATIVE POLICY FINANCIAL. OPERATIONS. STATE OF MICHIGAN.
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https://dhhs.michigan.gov/OLMWEB/EXF/AP/Public/APA/230.pdf
1 of 24. TRAVEL AND EMPLOYEE EXPENSE. REIMBURSEMENT. APB 2019-044. 11-1-2019. ADMINISTRATIVE POLICY FINANCIAL. OPERATIONS. STATE OF MICHIGAN.
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90
securities and exchange commission
https://investors.footlocker-inc.com/static-files/eef56d05-35bf-4d4e-9d5b-0b1e7619955f
Current portion of long-term debt and obligations under capital leases. ... 25, "Accounting for Stock Issued to Employees" ("APB No. 25"), as permitted.
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https://investors.footlocker-inc.com/static-files/eef56d05-35bf-4d4e-9d5b-0b1e7619955f
Current portion of long-term debt and obligations under capital leases. ... 25, "Accounting for Stock Issued to Employees" ("APB No. 25"), as permitted.
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91
Staff Accounting Bulletin No. 112, 74 Fed. Reg. 27427 | Casetext
https://casetext.com/federal-register/staff-accounting-bulletin-no-12
Question 2: May the debt issue costs of the interim “bridge financing” be ... notes in accordance with APB 21, Interest on Receivables and Payables, ...
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https://casetext.com/federal-register/staff-accounting-bulletin-no-12
Question 2: May the debt issue costs of the interim “bridge financing” be ... notes in accordance with APB 21, Interest on Receivables and Payables, ...
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92
Alico, Inc. Annual report pursuant to section 13 and 15(d)
https://ir.alicoinc.com/annual-reports/xbrl_doc_only/2783
Long-Term Debt (Schedule of Interest Costs) (Details) (USD $) In Thousands, unless otherwise ... Recognition of unamortized loan origination fees, $ 305 ...
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https://ir.alicoinc.com/annual-reports/xbrl_doc_only/2783
Long-Term Debt (Schedule of Interest Costs) (Details) (USD $) In Thousands, unless otherwise ... Recognition of unamortized loan origination fees, $ 305 ...
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93
San Diego Regional Building Authority A Blended Component ...
https://www.sandiegocounty.gov/auditor/audit/fy1112/San_Diego_Regional_Building_Authority_Financial_Statements.pdf
Also, governmental funds report the effect of issuance costs, premiums, discounts and similar items when debt is first issued, whereas these amounts are ...
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https://www.sandiegocounty.gov/auditor/audit/fy1112/San_Diego_Regional_Building_Authority_Financial_Statements.pdf
Also, governmental funds report the effect of issuance costs, premiums, discounts and similar items when debt is first issued, whereas these amounts are ...
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94
The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual ...
https://books.google.com/books?id=onrZFIf3xtwC&pg=PA272&lpg=PA272&dq=apb+21+debt+issuance+costs&source=bl&ots=7eqaQ4EYd6&sig=ACfU3U1iuO-KXMmkamWy3Ryhvj-Tztqt5Q&hl=en&sa=X&ved=2ahUKEwi8xq2BytT7AhXmk2oFHeokC5QQ6AF6BQimAhAD
APB 21 requires the presentation of issue costs as deferred charges in the statement of financial position.324 The amortization over the term of the debt ...
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https://books.google.com/books?id=onrZFIf3xtwC&pg=PA272&lpg=PA272&dq=apb+21+debt+issuance+costs&source=bl&ots=7eqaQ4EYd6&sig=ACfU3U1iuO-KXMmkamWy3Ryhvj-Tztqt5Q&hl=en&sa=X&ved=2ahUKEwi8xq2BytT7AhXmk2oFHeokC5QQ6AF6BQimAhAD
APB 21 requires the presentation of issue costs as deferred charges in the statement of financial position.324 The amortization over the term of the debt ...
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