Issuance costs

Issuance costs are those expenditures associated with underwriting and issuing debt securities and equity securities. Issuance costs include the following:

Issuance costs do not include any expenditures that must be made by a publicly-held company on an ongoing basis, such as control audits, annual financial statement audits, quarterly reviews, stock exchange fees, or ongoing SEC filings.

Related Courses

Corporate Cash Management 
Corporate Finance 
Treasurer's Guidebook