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 ...

Debt platforms pitch SDIs and PTCs linked to invoices or loan collections at 11–12%. Understand tranches, escrow, credit ...

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 ...

FASB issued a proposed Accounting Standards Update (ASU) aimed at improving the application and relevance of accounting guidance related to induced conversions of convertible debt instruments. Public ...

It’s usually not a good sign when obscure financial instruments are making headlines. And that’s the case now as the political standoff over the U.S. government’s debt ceiling puts credit-default ...

Short-term debt is a financial obligation that is expected to be paid off within a year. Such obligations are also called ...

State-contingent debt instruments such as GDP-linked warrants have garnered attention as a potential tool to help debt-stressed economies smooth repayments over business cycles, yet very few studies ...

Local governments may be misusing a debt instrument to fund projects without the voter's approval. The Legisltaure must set limits, writes John W. Diamond. Getty Images In November 2020, Amarillo ...