The Economics and Accounting Implications of Swapping Fixed Rate Debt to Floating

July/August 2010, Corporate Finance Review

Chatham’s Clark Maxwell, Steve Castleton, and Razvan Ionescu analyze shortcut and long-haul methods as they relate swapping fixed-rate debt to floating. In spite of the accounting complexities involved, the authors show that such allocations of debt can be beneficial and in line with a company’s economic objectives.

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