Eurocommercial paper is short-term, unsecured debt issued in international markets, denominated in non-domestic currencies.

Discover the differences between debt and equity financing, including costs, risks, and potential returns, to help you make ...

Fact checked by Kimberly Overcast Reviewed by Akhilesh Ganti Debt is not always a bad thing, especially in business. Debt provides liquidity to the financial markets by giving borrowers access to the ...

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 ...

As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

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 ...

Two of the most common types of debt instruments used in business are promissory notes and bonds. But despite the differences between the two instruments, the fundamental financial accounting concepts ...

Please note: This item is from our archives and was published in 2014. It is provided for historical reference. The content may be out of date and links may no longer function. The IRS on Tuesday ...