In light of the current economic uncertainty, many companies are considering amending their credit agreements and other debt instruments either to minimize the likelihood of breaching financial ...

Debt instruments are amended for a range of commercial reasons. It may be to replace references to LIBOR, to change bond restrictive covenants under a consent solicitation process or as part of an ...

Across frontier and emerging markets, investors increasingly confront challenges in accessing secure, high-yield debt instruments amid regulatory tightening, heightened volatility and shifting ...

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 ...

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 ...

Two of the most common types of debt instruments used in business are promissory notes and bonds. But despite the differences between the two instruments, the fundamental financial accounting concepts ...

SEBI has operationalised Regulation 11B by prescribing half-yearly disclosure timelines and formats for SDIs. The framework becomes effective from the end of March ...

Co ( ($HK:0884) ) has provided an announcement. CIFI Holdings (Group) Co. has confirmed that all conditions for its offshore ...

SEBI has amended its rules to permit zero-coupon debt securities to be issued at a reduced face value. The move expands investor access while retaining safeguards against structured ...

Discover the four key yield types—bank discount, holding period, effective annual, and money market—to optimize your debt investment returns.