Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 76

What are the main provisions of this ASU?

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The amendments in this update shorten the amortization period for certain callable debt securities held at a premium. Specifically, the premium is to be amortized to the earliest call date. Discounts continue to be amortized to maturity.

Annual Accounting and Auditing Workshop

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