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Tags archive: debt instrument

Home /Tag: debt instrument
Featured

Determining the Treatment of Certain Interests in Corporations as Stock or Indebtedness

Final Regulations to Address Inversions and Earnings Stripping

By  Xiaoyan Chu, DBA, Kevin Breaux, PhD, CPA and Michael Chiasson, DBA

October 2017 0

On April 4, 2016, in order to discourage corporate inversions and potential earnings stripping, the IRS and the Treasury Department issued proposed regulations under Internal…

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  • Detecting ‘Big Bath’ Accounting in the Wake of the COVID-19 Pandemic March 2023
  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023
  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023












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