Accounting for Debt


Troubled Debt Restructuring--FAS No. 15 (debtor)
Troubled debt class illustrations
     Do before class
Troubled debt problem 
     Do before class
Troubled Debt Restructuring--The Accounting Onion

Troubled Debt Restructuring--FAS No. 114 (creditor)

Convertible Debt and Debt issued with Stock Purchase Warrants--APB Nos. 10, 12, 14(added 04/08/99)  
Convertible Debt Instruments that May be settled in Cash Upon Conversion.
Deloitte Heads Up
  KPMG Defining Issues
PWC CFO
Early extinguishment of Debt--APB No. 26


extinguishment class illustration
    Do before class

 review questions
 return to topical outline
return to contemporary accounting issues