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Debt issuance costs: Presentation and disclosure issues

Nov 15, 2016 · 146.9 KB Download

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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

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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