Finance Law Author
Vivian Prescott
Vivian Prescott is a highly experienced corporate and finance lawyer with a strong focus on advising clients on complex transactions and regulatory matters. She has a deep understanding of the complex legal and financial issues involved in corporate law and financial institutions.
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Articles by Vivian Prescott
The Balance in Unamortized Discount on Bonds PayableWhat Is the Definition of Mineral Resources?When to Capitalize Borrowing Costs Under IAS 23What Is Commercial Real Estate Banking?The ASC 321 Measurement Alternative for Equity SecuritiesIs Purchase of Treasury Stock a Financing Activity?What Is Integrated Reporting and How Does It Work?What Does the Statement Date on a Bill Mean?What Does a Chief Accounting Officer Do?What Is a Premium or Discount on an ETF?What Is a Checking Reserve Account and How Does It Work?What Is a Conditional Put Option and How Does It Work?What Is the OECD and What Does It Do?What Is a Senior Note? Definition, Priority, and FeaturesWhat Causes a Negative Work in Progress (WIP) Balance?How Managed Wealth Scams Use the Financial Pyramid SchemeHow to Account for a Fixed Asset ImpairmentWhat Is the Role of an Auditing Association?What Is SME Banking? Products, Services, and ClientsDoes Total Debt Include Current Liabilities?What Are the Triggering Events for Goodwill Impairment?What Is a Cash Break-Even Point and How Do You Calculate It?Accounting for Software as a Service (SaaS)Construction Loan Accounting: Capitalizing CostsWhat Does a Curtailment Payment Mean on a Loan?What Are the Main Tools of Stabilization Policy?How Do Bonds With Negative Interest Rates Work?Is Cost of Goods Sold a Temporary Account?How to Calculate Standardized Unexpected EarningsHow to Perform a Cost Driver Analysis