94, which expresses the SEC staff views about when a gain or loss should be recognized on the early extinguishment
31, 1991 and 1990 reflect extraordinary gains from MDC's repurchase of its senior subordinated and subordinated notes and from certain other debt extinguishments
The Financial Accounting Standards Board will issue tomorrow Statement 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments
04 per common share for the net loss on extinguishments
The net loss for the year, before a $15,602,000 goodwill impairment charge, a $2,097,000 loss on the sale of land and building and a $561,000 loss associated with debt extinguishments
and modifications, was $514,000, or $0.
16 per share, after the extraordinary gain on early extinguishments
of debt, net of tax, of $40,000, for the fourth quarter of 2001, compared with a net loss of $1.