Debt Modification May Lead to Hedge Accounting Questions
Dec. 29—A friendly reminder from the SEC and auditing experts: If your company plans to issue or modify debt now, before the Fed raises interest rates sometime in 2015, check your debt agreements carefully to see whether you have any embedded derivatives language in there—since that could trigger new disclosures ...
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The Popularity, and Peril, of Structured Payable Programs
Image: Structured payable programs have become increasingly popular in recent years as companies and their lenders search for new ways to access working capital. But according to Robert Rostan, CFO and principal at education firm Training The Street, such arrangements could turn short-term accounts payable into longer-term debt that requires ...
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A Debt Is Owed, No Matter How You Want to Account for It
Image: Even the simplest accounting issues, it seems, can be anything but simple. Rulemakers were reminded of that recently when they tried to simplify how companies account for the cost of securing debt. “Most people get confused by it,” says Diana Gilbert of RoseRyan. “People get wrapped around the axle ...
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News BriefSEC Chair Atkins signals end to ‘regulation by enforcement’ in line with Trump’s pro-crypto agenda
The Securities and Exchange Commission Chair Paul Atkins explained his agency’s shift on cryptocurrency regulation to a Senate committee as legislators bargain over President Donald Trump’s “One Big Beautiful Bill” and the GENIUS Act, which would have the federal government invest heavily in cryptocurrency.