2. Ikscribe the effect on reported financial >latements, in.-luding the carrytng amount. the pattern of expense r~tognition.

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2. Ikscribe the effect on reported financial >latements, in.-luding the carrytng amount. the pattern of expense r~tognition. and reported cash flo"''· of:

• Debt issued ut a premium or dis~ount

• Zero-coupon debt

• l'ixed- nnd vnrinblc-rate debt

• Debt denommatcd in fore1gn currencies

• Debt with equity features. such as convertible and exchangeable debt

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The Analysis And Use Of Financial Statements

ISBN: 9780471375944

3rd Edition

Authors: Gerald I. White, Ashwinpaul C. Sondhi, Haim D. Fried

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