On Wednesday, the IRS issued identical temporary (T.D. 9635) and proposed regulations (REG-111753-12) to clarify the treatment of debt instruments that are part of a straddle. The regulations provide ...

The Financial Accounting Standards Board issued an accounting standards update Tuesday aimed at improving the existing guidance on induced conversions of convertible debt instruments. The ASU revises ...

This client advisory addresses selected federal tax issues arising in connection with distressed debt transactions. Part I of the client advisory addresses tax issues arising at the debt holder ...

FASB issued a proposed Accounting Standards Update (ASU) aimed at improving the application and relevance of accounting guidance related to induced conversions of convertible debt instruments. Public ...

Broadcast Retirement Network's Jeffrey Snyder discusses how public pension debt is managed with the Reason Foundation's Rod ...

Climate factors' impact on a debtor's ability to honor its obligations has been recognized for over 4,000 years. It was the Code of Hammurabi in Mesopotamia that first mandated a deferral of principal ...

State-contingent debt instruments such as GDP-linked warrants have garnered attention as a potential tool to help debt-stressed economies smooth repayments over business cycles, yet very few studies ...

Local governments may be misusing a debt instrument to fund projects without the voter's approval. The Legisltaure must set limits, writes John W. Diamond. Getty Images In November 2020, Amarillo ...

The Radical Debt Transparency report—an update to 2021’s Debt Transparency in Developing Countries—shows that despite significant improvements in recent years, major debt transparency deficiencies ...