About this episode

This episode discusses the accounting models for debt restructurings and key considerations for borrowers navigating challenges in a changing interest rate environment.

Debt restructuring accounting remains top of mind for borrowers as companies refinance debt that may have been issued in a very different interest rate environment. This episode discusses the accounting models for debt restructurings, including lender-by-lender assessments, modification versus extinguishment outcomes, troubled debt restructurings, fee allocations, and syndicated debt transactions. We break down the key considerations and share insights on navigating common challenges in apply...

Topics covered

• debt restructuring
• accounting models
• financial management
• troubled debt
• syndicated debt

Keywords

• debt restructuring
• accounting
• borrowers
• interest rates
• financial challenges

Mentioned in this episode

Organizations: PwC

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