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 ...
The Financial Accounting Standards Board has put out a proposed accounting standards update aimed at improving its guidance on induced conversions of convertible debt instruments. The current guidance ...
This article examines the association between mandatory International Financial Reporting Standards (IFRS) adoption and corporate choice between public debt and private debt. If IFRS adoption ...
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