extinguishment of debt


extinguishment of debt
погашение; выплата; аннулирование долга

(также retirement of debt)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • extinguishment of debt — The extinction or cancellation of a debt; as, by payment, by merging of the debtor and the creditor, by novation, or by the merger of a debt in a judgment. 30A Am J Rev ed Judgm § 321 …   Ballentine's law dictionary

  • Extinguishment — is the destruction of a right or contract. Rawle, Francis; Bouvier, John. (1914) Bouvier s Law Dictionary and Concise Encyclopedia [http://books.google.com/books?id=0mo8AAAAIAAJ pg=PA1167 lpg=PA1167 dq=Extinguishment+law source=web ots=JDmnkM1JMr …   Wikipedia

  • debt extinguishment — UK US noun [C or U] ► ACCOUNTING the fact of removing a debt from a company’s financial records because it has been paid back or no longer exists: a debt extinguishment profit/loss »The conversion of the debentures to Series A Stock resulted in a …   Financial and business terms

  • extinguishment — extinguish ► VERB 1) put out (a fire or light). 2) put an end to. 3) cancel (a debt) by full payment. 4) Law render (a right or obligation) void. DERIVATIVES extinguishable adjective extinguisher noun extinguishment noun …   English terms dictionary

  • List of APB Opinions — Accounting Principles Board (APB) Opinions were published by Accounting Principles Board (APB). The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board… …   Wikipedia

  • discharge — (1) The action of releasing a lien or the document in which the creditor relinquishes a lien. Also known as a satisfaction, a release, a reconveyance, or an extinguishment. However, release tends to be used in connection with both real and… …   Financial and business terms

  • foreclosure — fore·clos·ure /fōr klō zhər/ n 1: a legal proceeding that bars or extinguishes a mortgagor s equity of redemption in mortgaged real property see also deficiency judgment at judgment, redeem …   Law dictionary

  • List of Statutory Instruments of the United Kingdom, 1995 — This is a complete list of all 1,872 Statutory Instruments published in the United Kingdom in the year 1995. NOTOC 1 100* National Health Service (Optical Charges and Payments) (Scotland) Amendment Regulations 1995 S.I. 1995/1 * Plymouth… …   Wikipedia

  • release — I To discharge a claim one has against another, as for example in a tort case the plaintiff may discharge the liability of the defendant in return for a cash settlement. To lease again or grant new lease. See accord and satisfaction II A writing… …   Black's law dictionary

  • discharge — dis·charge 1 /dis chärj, dis ˌchärj/ vt 1: to release from an obligation: as a: to relieve of a duty under an instrument (as a contract or a negotiable instrument); also: to render (an instrument) no longer enforceable a formal instrument...may… …   Law dictionary

  • List of Statutory Instruments of the United Kingdom, 1996 — This is a complete list of all 2071 Statutory Instruments published in the United Kingdom in the year 1996. NOTOC 1 100* Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996 S.I. 1996/1 * Sea Fishing… …   Wikipedia