Two of the most common types of debt instruments used in business are promissory notes and bonds. But despite the differences between the two instruments, the fundamental financial accounting concepts ...

On Wednesday, the IRS issued identical temporary (T.D. 9635) and proposed regulations (REG-111753-12) to clarify the treatment of debt instruments that are part of a straddle. The regulations provide ...

The Financial Accounting Standards Board issued an accounting standards update Tuesday aimed at improving the existing guidance on induced conversions of convertible debt instruments. The ASU revises ...

As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

Learn how notching affects credit ratings for a single issuer's debts. Discover Moody's guidelines and understand the factors influencing rating differences.

According to Sebi norms, medium to long term funds have a mandate to invest in debt and money market instruments in such a ...

SEBI has amended its rules to permit zero-coupon debt securities to be issued at a reduced face value. The move expands investor access while retaining safeguards against structured ...

Dec 31 - Below are the ratings awarded by Credit Rating Information Service of India (CRISIL) for local debt instruments as of December 30, 2020. COMPANY INSTRUMENT ...

Cadence, which puts commercial debt into ERC-20 tokens, is now listed on Bloomberg Terminal. In a first for a blockchain-based financial instrument, Cadence has obtained a Financial Instrument Global ...