- 12 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The Board is issuing this Update to amend the amortization period for certain
purchased callable debt securities held at a premium. The Board is shortening the
amortization period for the premium to the earliest call date. Under current
generally accepted accounting principles (GAAP), entities generally amortize the
premium as an adjustment of yield over the contractual life of the instrument.