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Bonds payable, including types of bonds, issuance, marketing, valuation, and accounting. It also covers off-balance sheet financing, including non-consolidating subsidiaries and special-purpose entities. information on the presentation and analysis of long-term debt, including the debt-to-assets ratio and times interest earned. It also covers troubled-debt restructuring, settlement of debt, and modification of terms. The document concludes with a discussion of business organizations, with a focus on the corporation form and state corporation law.
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Bonds Payable -
mature in installments Callable Bonds - give issuer right to call and redeem prior to maturity Convertible Bonds - convert. to securities of corp. for specified time after issuance Commodity-Backed (Asset-Linked) Bonds - redeemable in measures of commodity Deep-Discount Bonds (Zero-Int. Debenture) - sold at disc. that prov. buyer's tot. int. payoff at maturity Registered Bonds - issued in name of owner and req. surrender of certificate and issuance of new to complete sale Bearer (Coupon) Bonds - not recorded in name of owner and may be transferred from one owner to another Income Bonds - pay no int. unless issuing co. profitable Revenue Bonds - int. on them paid from specified rev. sources Valuation and Acct. for BP -
Notes Issued for Property, Goods, Services -
Off-BS Fin. -- Diff. Forms -
Preemptive Right -
Issuance of Stock -
Dr. excess of cost over SP to PIC from TS Sale of Treasury Stock Above Cost -
Stk. Comp. Example - Exercise -