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Chapter 13

Chapter 13. Statement of Cash Flows. Objectives of this Chapter. I. Identify business activities which can generate or use cash. 2.Differentiate income flows from cash flows of operating activities. 3. Introduce the content and the usefulness of the statement of cash flows.

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Troubled Debt Restructuring

Troubled Debt Restructuring. When the borrower is in severe financial difficulty, the creditor(s) may change the terms of debt agreement (i.e.,reduce the amount of principal or reduce the amount of interest payments or both.) rather than force the borrower to liquidate.

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Total cash payments - PowerPoint PPT Presentation

Chapter 13

Troubled Debt Restructuring