弗洛伊德·A·比姆斯-高级会计学（第10版）Beams10e_Ch07.pptVIP

? Pearson Education, Inc. publishing as Prentice Hall Beams, Advanced Accounting 10e, Ch. 7 Pearson Education Inc., publishing as Prentice Hall Retirement of Debt Issuing firm uses own resources to retire its own bonds – no intercompany (IC) issues Issuing firm borrows from unaffiliated entity and uses funds to retire its own debt – no IC Issuing firm borrows from affiliate and uses funds to retire its own debt – simple IC loan Non-issuing firm purchases debt securities of an affiliate resulting in constructive retirement – IC constructive retirement Constructive Retirement One company purchas