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 ...
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 ...
Opinion
17don MSNOpinion
Public Pension Debt Should be Scrutinized Like Other Types of Government Debt
An unfunded pension liability is a debt but is not treated the same as other government obligations.
The Radical Debt Transparency report—an update to 2021’s Debt Transparency in Developing Countries—shows that despite significant improvements in recent years, major debt transparency deficiencies ...
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