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Deloitte's Roadmap: Issuer’s Accounting for Debt
Chapter 10 — Debt Modifications and Exchanges
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Deloitte's Roadmap: Issuer’s Accounting for Debt
Chapter 10 — Debt Modifications and Exchanges
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Chapter 10 — Debt Modifications and Exchanges
10.1 Background
10.2 Scope
10.3 Determining Whether Debt Terms Are Substantially Different
10.4 Accounting for Debt Modifications and Exchanges
10.5 Modifications and Exchanges Involving Third-Party Intermediaries
10.6 Modifications and Exchanges of Credit Facilities