Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleCorporate borrowing: Cash flow implications of in-substance defeasance.AuthorsForsyth, Timothy; Fletcher, StuartAbstractDiscusses the effects of in-substance defeasance on a company's cash flow. Definition of in-substance defeasance; Effects on cash flow; Situations where defeasance is worthwhile.SubjectsIN substance defeasance; CASH flow; DEFEASANCEPublicationCPA Journal, 1994, Vol 69, Issue 10, p62ISSN0732-8435Publication typeArticle