03/17/20
Economic uncertainties could impact corporate debt. What should companies know? Tune in to find out.
When companies experience temporary cash flow issues during uncertain times, the ability to repay debt may come into question. What should companies know when that happens?
Listen as Heather Horn and Suzanne Stephani discuss debt from a borrower’s perspective, covering key reminders on the accounting for covenant violations and debt restructurings. Topics include:
Suzanne Stephani is a director in PwC’s National office with more than 20 years of experience assisting companies in resolving complex accounting issues. Suzanne specializes in the accounting for debt, preferred stock, leases, and cash flows. Suzanne is also the lead producer and director of PwC's popular quarterly accounting webcast.
Heather Horn is PwC's National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 25 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.
This is a roadmap to the accounting for the issuance, modification, and extinguishment of debt and equity instruments.
Our updated Financial statement presentation guide provides comprehensive guidance related to FASB disclosure requirements, and our related interpretations.
What should borrowers be thinking about when they restructure their debt? We share 5 things you need to know.
We take you back to the basics on balance sheet classification of debt―5 things you need to know.
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