Learn how face-amount certificate companies raise funds through debt securities and benefit from collateral-backed ...

Interest rate increases result in unrealized losses for held-to-maturity debt security investments, but these losses do not appear in the financial statements (as long as there are no impairment ...

Kang, Jung Koo, Krishna G. Palepu, and Charles C.Y. Wang. "Fair Value Accounting for Debt Securities and Loan Assets." Harvard Business School Technical Note 125-120, June 2025.

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 ...

FASB on Wednesday published a proposed Accounting Standards Update (ASU) on debt exchange transactions involving multiple creditors. The proposed ASU, based on a recommendation of FASB’s Emerging ...

As the United States’ gross national debt recently surged past the $38 trillion mark, commentators hastened to ring alarm bells. And surely the figure is eye-popping. But as someone who was elected to ...

Discover what a paydown is and how it helps reduce debt for companies and consumers, lowering interest costs and financial ...

Could your debt be reduced or forgiven? Take our financial relief quiz. You can find numerous examples of debt securities throughout the financial world. This type of borrowing refers to a contractual ...

Listing Private Equity Acquisition Debt On The International Stock Exchange (TISE). Legal News and Analysis - EU, Guernsey, ...