Keyword Analysis & Research: accounting for syndication fees


Keyword Analysis

Keyword CPC PCC Volume Score Length of keyword
accounting for syndication fees1.77139184331
accounting0.20.531274810
for0.251796693
syndication1.150.895367011
fees0.070.89388514

Keyword Research: People who searched accounting for syndication fees also searched

Keyword CPC PCC Volume Score
accounting for syndication fees0.970.1640259

Search Results related to accounting for syndication fees on Search Engine

  • 3.6 Loan syndication and participation - Viewpoint

    pwc.com

    https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financing_transactio/financing_transactio_US/chapter_3_debt_modif_US/36_modification_or_e_US.html

    WEBThe accounting for each lender in a term loan syndicate can be different; one lender’s loan may be considered modified, while another’s may be considered extinguished. Similarly, under ASC 470-50-40-21, issuance costs may be written off for one member of a line-of-credit syndicate but not another.

    DA: 97 PA: 31 MOZ Rank: 44

  • Accounting treatment for partnership syndication costs - The …

    thetaxadviser.com

    https://www.thetaxadviser.com/issues/2020/feb/accounting-treatmen-partnership-syndication-costs.html

    WEBFeb 1, 2020 · Examples of potential syndication costs include brokerage fees, registration fees, and legal and accounting fees incurred in connection with issuing and marketing of interests in a partnership. A partnership may elect to amortize its organizational expenses under Sec. 709(b), but no such election is available for syndication costs, which must ...

    DA: 22 PA: 7 MOZ Rank: 4

  • 4.6 Loan syndication - Viewpoint

    pwc.com

    https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/loans_and_investment/loans_and_investment_US/chapter_4_accounting__1_US/46_loan_syndication_US.html

    WEBThe entity managing a loan syndication (the syndicator) shall recognize loan syndication fees when the syndication is complete unless a portion of the syndication loan is retained. If the yield on the portion of the loan retained by the syndicator is less than the average yield to the other syndication participants after considering the fees ...

    DA: 55 PA: 58 MOZ Rank: 32

  • GAAP and Tax Differences Between Syndication and Organization Costs …

    eisneramper.com

    https://www.eisneramper.com/insights/blogs/real-estate-blog/real-estate-private-equity-organizational-cost-re-blog-1023/

    WEBOct 30, 2023 · Organization costs are generally incurred prior to the fund’s commencement of operations, whereas syndication costs can continue through the fund’s offering period. The table below indicates the accounting treatment under U.S. GAAP as …

    DA: 56 PA: 58 MOZ Rank: 47

  • Loan participations vs. syndications: What’s the deal?

    gaapdynamics.com

    https://www.gaapdynamics.com/insights/blog/2021/06/29/loan-participations-vs-syndications-whats-the-deal/

    WEBJun 29, 2021 · While both loan participations and syndications involve multiple lenders, the way each is structured results in different accounting issues, including derecognition under ASC 860 and recognition of fees under ASC 606 and/or ASC 310.

    DA: 12 PA: 41 MOZ Rank: 16


  • Startup costs: Book vs. tax treatment - Journal of Accountancy

    journalofaccountancy.com

    https://www.journalofaccountancy.com/issues/2015/nov/startup-costs-book-vs-tax-treatment.html

    WEBNov 1, 2015 · Syndication costs are treated differently for tax purposes. Unlike organization costs, syndication costs are not eligible for an immediate deduction or amortization, and instead must be capitalized (Regs. Sec. 1. 709-2 (b)).

    DA: 82 PA: 2 MOZ Rank: 4

  • 4.4 Loan origination fees and costs - Viewpoint

    pwc.com

    https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/loans_and_investment/loans_and_investment_US/chapter_4_accounting__1_US/44_loan_origination__US.html

    WEB4.4.3 Accounting for loan origination fees and costs. Direct loan origination costs and loan origination fees should be offset and only the net amount is deferred. The accounting for the net fees or costs depends on whether the loan is classified as …

    DA: 68 PA: 79 MOZ Rank: 73

  • Accounting treatment for partnership syndication costs (2024)

    investguiding.com

    https://investguiding.com/article/accounting-treatment-for-partnership-syndication-costs

    WEBExamples of potential syndication costs include brokerage fees, registration fees, and legal and accounting fees incurred in connection with issuing and marketing of interests in a partnership. A partnership may elect to amortize its organizational expenses under Sec. 709(b), but no such election is available for syndication costs, which must ...

    DA: 57 PA: 6 MOZ Rank: 86

  • Illustrative Financial Statements - KPMG

    kpmg.com

    https://assets.kpmg.com/content/dam/kpmg/pdf/2016/04/illustrative-financial-statements.pdf

    WEBthe application of accounting principles generally accepted in the United States of America effective ... Management fee payable $ 2,080,000 Capital distributions payable 1,050,000 ... Syndication costs (150,000) Net investment loss (15,503,000) Net realized gain on investments 144,379,000 Net unrealized gains on investments 131,244,000 Net ...

    DA: 6 PA: 58 MOZ Rank: 16

  • A look at current financial reporting issues - PwC

    pwc.com

    https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-15/revenue-from-contracts-with-customers-banking.pdf

    WEBStep 1: Identify the contract(s) with the customer. Step 2: Identify the separate performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to separate performance obligations. Step 5: Recognise revenue when (or as) each performance obligation is satisfied.

    DA: 52 PA: 41 MOZ Rank: 5