個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Debt vs. Equity: Definitions and Consequences
內容大綱
Explores the location of the somewhat imprecise line between debt and equity. Identifies the primary business contexts that give rise to problems, the alternative tax consequences attending the debt versus equity determination, and the most prominent tests used to resolve the questions. Deals with corporate debt paying a market rate of interest and issued at par or close to it.