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Debt Modifications and Exchanges: Cash Flows in the 10 Percent Test — 470-50-40 (Q&A 01) Parent Acquisition of Subsidiary Debt — 470-50-40 (Q&A 02) Changes in Coupon Reset Frequency (Mode) by the Issuer — 470-50-40 (Q&A 03) Debt Settlement by the Debtor's Agent — 470-50-40 (Q&A 04) Accounting for Consent Fees Paid by a Debtor to Obtain a Waiver on a Debt Covenant — 470-50-40 (Q&A 05) Debt Modifications and Exchanges: Callable or Puttable Debt — 470-50-40 (Q&A 06)Accounting for Fees Paid by a Debtor to Third Parties in Connection With a Debt Modification — 470-50-40 (Q&A 07)Issuance of Warrants in Debt Modification — 470-50-40 (Q&A 08)Market Issuance of New Debt to Replace Old Debt — 470-50-40 (Q&A 09)Debt Exchanged Through an Intermediary: Soft Bids — 470-50-40 (Q&A 10)Application of ASC 470-50-40-21 on a Creditor-by-Creditor Basis — 470-50-40 (Q&A 11)
Debt Modifications and Exchanges: Cash Flows in the 10 Percent Test — 470-50-40 (Q&A 01) Parent Acquisition of Subsidiary Debt — 470-50-40 (Q&A 02) Changes in Coupon Reset Frequency (Mode) by the Issuer — 470-50-40 (Q&A 03) Debt Settlement by the Debtor's Agent — 470-50-40 (Q&A 04) Accounting for Consent Fees Paid by a Debtor to Obtain a Waiver on a Debt Covenant — 470-50-40 (Q&A 05) Debt Modifications and Exchanges: Callable or Puttable Debt — 470-50-40 (Q&A 06)Accounting for Fees Paid by a Debtor to Third Parties in Connection With a Debt Modification — 470-50-40 (Q&A 07)Issuance of Warrants in Debt Modification — 470-50-40 (Q&A 08)Market Issuance of New Debt to Replace Old Debt — 470-50-40 (Q&A 09)Debt Exchanged Through an Intermediary: Soft Bids — 470-50-40 (Q&A 10)Application of ASC 470-50-40-21 on a Creditor-by-Creditor Basis — 470-50-40 (Q&A 11)