October 2, 2022

debt issuance costs

Debt Issuance Cost Presentation Sure Doesn’t Seem Any Simpler

I like this Tom Selling post about the FASB's simplification of presenting debt issuances costs. I like it mainly because he picks apart the FASB's idea of what constitutes "simplification" as well as the Board's rationale for their decisions to the point where you have a hard time believing that the FASB actually issued this […]