Refinancing of short-term debt

Prior to the issuance of Financial Accounting Standards Board (FASB) Statement No. 6, short-term obligations that management intended to refinance on a long-term basis were generally required to be classified as current liabilities. FASB No. 6 contends that management intent must be demonstrated by...

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Bibliographische Detailangaben
Veröffentlicht in:	Journal of accountancy 1980-02, Vol.149 (2), p.44
Hauptverfasser:	Jarnagin, Bill D, Booker, John A
Format:	Magazinearticle
Sprache:	eng
Schlagworte:	Agreements Balance sheets Current liabilities Cybercrime Equity FASB statements Financial accounting standards Financial statements Information systems Liability Long term debt Privacy Recapitalization Refinancing Security management Short term debt
Online-Zugang:	Volltext
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