- 9 julio, 2017
- Publicado por: Administrador
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
Debt is frequently extinguished in various ways before its scheduled maturity. Generally, the amount paid upon reacquisition of debt securities will differ from the net carrying amount of the debt at that time. This section expresses the views of the Accounting Principles Board regarding the appropriate accounting for that difference.