According to FASB ASC 470-10-S99-2 (SAB Topic 4.A, Subordinated Debt).

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Kieso, Intermediate Accounting, 15e, Solutions Manual (For Instructor Use Only).

Kieso, Intermediate Accounting, 15e, Solutions Manual (For Instructor Use Only) 14-3.

E14-26 Debtorcreditor entries for settlement of troubled debt.

E14-27 Debtorcreditor entries for modification of troubled debt.

P14-1 Analysis of amortization schedule and interest entries.

P14-6 Issuance of bonds between interest dates, straight-line.

P14-12 Debtorcreditor entries for continuation of troubled debt.

P14-14 Debtorcreditor entries for continuation of troubled debt.

CA14-3 Bond theory: amortization and gain or loss recognition.

Kieso, Intermediate Accounting, 15e, Solutions Manual (For Instructor Use Only) 14-5.

According to FASB ASC 470-10-50-1 (Disclosure of Long-Term Obligations).

The combined aggregate amount of maturities and sinking fund requirements for all long-term borrowings.

Section 505-10-50 for disclosure guidance that applies to securities, including debt securities.) See.

Example 3 (Paragraph 470-10-55-10) for an illustration of this disclosure requirement.

According of FASB ASC 470-10-45-1 (Classification of Debt that Includes Covenants).

Some long-term loans contain certain covenants that must be met on a quarterly or semiannual basis.

If a covenant violation occurs that would otherwise give the lender the right to call the debt, a lender may.

Unless facts and circumstances indicate otherwise, the borrower shall.

See Example 1 (paragraph 470-10-55-2) for an illustration of this classification guidance.

Ppt Kieso Chapter 15 Bahasa Indonesia