The Accounting Standards Board has issued an exposure draft to increase transparency in financial reporting about troubled debt restructurings. The exposure draft would provide guidance to lenders in determining whether a modification of the terms of a receivable meets the criteria for a trouble debt restructuring, or TDR, in order to...
The creation of a U.S. sovereign wealth fund could grease the skids for an end to the conservatorships of Fannie Mae and Freddie Mac.
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