Relief for Early Calls on Debt

Thoughtware Article Published: Apr 01, 2017

Topics

Financial Instruments Projects

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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.

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