early extinguishment of debt


early extinguishment of debt
 досрочное погашение долга; долгосрочное обязательство, погашаемое компанией до установленного срока. Это может происходить, когда процентная ставка по долгу превышает текущую процентную ставку. Разница между выплаченными денежными средствами и текущей стоимостью облигации рассматривается в учете как экстраординарные прибыль или убыток.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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