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U.S. GAAP Codification of Accounting Standards |
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| U.S. GAAP-Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP Codification of Accounting Standards |
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| U.S. GAAP-Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP
Codification of Accounting Standards |
U.S. GAAP Codification,
Accounting Standards
ASC,
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IFRS
Overview,
IFRS, IAS by Topic,
IFRS
Dictionary |
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U.S. GAAP
by Topic,
Accounting by Topic |
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Codification Topic 470 Debt |
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Subtopics of Codification Topic 470 470-10 Overall 470-20 Debt with conversion and other options 470-30 Participating mortgage loans 470-40 Product financing arrangements 470-50 Modifications and extinguishments 470-60 Troubled debt restructurings by debtors |
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Accounting Terms of Codification Topic 470-10 Callable obligation Lock-box arrangement Long-term obligations Probable Springing lock-box arrangement Subjective acceleration clause Units-of-revenue method Violation of a provision Working capital |
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Accounting Terms of Codification Topic 470-20 Beneficial conversion feature Debt Fair value Firm commitment Public entity Reasonably possible Substantive conversion feature Time of issuance Troubled debt restructuring |
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Accounting Terms of Codification Topic 470-30 |
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Accounting Terms of Codification Topic 470-40 Product financing arrangement |
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Accounting Terms of Codification Topic 470-50 In-substance defeasance Line-of-credit arrangement Loan participation Loan syndication Net carrying amount of debt Public debt issuance |
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Accounting Terms of Codification Topic 470-60 Carrying amount Recorded investment in the receivable Time of restructuring |
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IFRS, IAS
by Topic |
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U.S. GAAP by Topic |
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Accounting Topics |
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