TERMIUM Plus®

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EARLY EXTINGUISHMENT DEBT [1 record]

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Alphabetical list of terms

Record 1 2006-11-03

English

Subject field(s)
  • Financial Accounting
  • Loans
CONT

This Statement amends APB Opinion No. 26, Early Extinguishement of Debt, to make it apply to all extinguishments of debt, whether early or not, other than those currently exempted from its scope, such as debt conversions and troubled debt restructurings.

French

Domaine(s)
  • Comptabilité générale
  • Prêts et emprunts
DEF

Règlement d'une dette, rachat sur le marché de titres d'emprunt ou désendettement avant l'échéance prévue.

Spanish

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