With the introduction of FASB Accounting Standards Update (ASU) No. 2015-03, Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, in 2015, FASB transformed how entities handle the presentation of debt issuance costs. The downloadable CPEA report Debt Issuance Costs: Presentation and Disclosure Issues under ASU 2015-03 examines the treatment of debt issuance costs, how they relate to discounts and premiums, and the amortization of debt costs. Entities should review their presentation and disclosure
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Debt issuance costs: Presentation and disclosure issues
Nov 15, 2016 · 146.9 KB Download
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Download the CPEA report: Debt issuance costs - Presentation and disclosure issues under ASU 2015-03
File name: cpea-report-debt-issuance-costs-presentation-and-disclosure-issues-under-asu.pdf
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