Industry Insights

Relief for Early Calls on Debt

April 2017

Executive Summary

The Financial Accounting Standards Board recently finalized a new rule that shortens the amortization period to the earliest call date for certain callable debt securities. Entities will avoid recording a loss when debt securities held at a premium are called early. This paper includes a detailed example of the effect of the new rules.


BKD LinkedIn BKD Twitter BKD Youtube BKD Google Plus