Criteria for Liability Extinguishment

Topics:
Decision Analysis
Tags:
Arrangement,
Finance,
Financial,
Financial Accounting,
Financial Accounting Foundation
Source:
Financial Accounting Foundation

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Overview: The objective of this article is to broadly consider the criteria for liability extinguishment Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities. The article will explore what changes in commercial arrangements should trigger modifications to the obligor’s accounting for its recognized obligations under those arrangements. The article will not be confined only to debt arrangements. For further details refer the article.

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Format: HTML | Date: Aug 2003 | Pages: 1

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