""Imputation of Interest ("" — Epstein Files Search

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4 results for “"Imputation of Interest ("”

EFTA01078597Set 9

2015-12-3117p4,928w

simplification initiative, in April 2015, the FASB issued ASU 2015-03, "

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Interest

—

Imputation

of

Interest

(Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs". The ASU requires that debt

https://www.justice.gov/epstein/files/DataSet%209/EFTA01078597.pdf

EFTA01382412Set 10

2015-12-151p569w

Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-03, interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs." The objective of this

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01382412.pdf

EFTA01377795Set 10

2017-12-311p821w

financial statements. In April 2015. the FASB issued ASU No. 2015-03. Interest—Imputation of Interest, accounting standards update under which the debt issuance costs related to a recognized debt

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01377795.pdf

EFTA01119567Set 9

2009-06-1050p26,600w

true" non- interest bearing loan, it would be subject to special rules requiring imputation of interest income. Under current law, a compensation-related interest-free loan would be subject

https://www.justice.gov/epstein/files/DataSet%209/EFTA01119567.pdf

Corpus: 1990-03-17 – 2025-12-01

December 2015

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Results by Dataset4 total

Set 9

2

Set 10

2