Bonds- A bond is an IOU between the issuer and the investors. An option free (straight line) bond is a simp...
COURSE
Non-Current Long Term Liabilities
Non-current liabilities affect a company’s liquidity and solvency and have consequences for its long-term growth and viability. In this course, we will learn about long-term liabilities such as bonds, leases, and pension plans, and how they impact financial statements.
GET THIS
Study Notes for CFA Level I - Non-current (Long-term) Liabilities
Member-only
- The initial accounting and measurement of bonds is undertaken in the following way. When the bond i...
- Once a bond has been issued and [bonds](https://financetrain.com/price-yield-relationship-for-bonds/...
- The issuer of a bond can either hold the bond till maturity or redeem it before maturity. Let’s look...
- A bond indenture is a formal written agreement between the issuer of the bond such as a corporation ...
- ### Presentation The non-current (Long-term) debt usually appears as a single line item on the bala...
- A firm may choose to purchase outright a long-lived asset, such as an airplane or an office building...
- A lease can be an operating lease or a capital lease. **Operating Lease** – Typically a short-term ...
- Under US GAAP, lessee is required to capitalize a lease if ANY of the following conditions are met: ...
- The table below summarizes the effects of operating and capital leases on selected financial reporti...
- Under US GAAP, a lessor must capitalize a lease if any of the four lessee conditions for capitalizat...
- When a lessor enters a sales-type capital lease, several journal entries will be made to account for...
- When a financing firm enters into a direct financing capital lease, the lessor reduces PPE shown on ...
- The table below summarizes the effects of [operating](https://financetrain.com/lessor-accounting-for...
- Both Lessor and Lessee are required to provide disclosures related to Capital and Operating leases. ...
- Company provision of employee retirement (or post-employment) benefits often takes one of two forms:...
- Pension Expense = Increase in the DBO/PBO during the accounting period. **Five Components of Compan...
- A Net Asset or a Net Liability Exists (unless DBO value = value of Plan Assets) ### **DBO End of Pe...
LESSONS
Recognition and Measurement of Bonds
Bond Amortization, Interest Expense, and Interest ...
Derecognition of Debt
Role of Debt Covenants
Presentation and Disclosures Related to Debt
Leasing Vs. Purchasing Assets
Capital Leases and Operating Leases
Lessee Accounting
Effects of Leases on Selected Financial Reporting ...
Lessor Accounting for Leases
Lessors and Sales-Type Capital Leases
Lessors and Direct Financing Capital Leases
Effect of Leases on Financial Statements for Lesso...
Disclosures for Capital and Operating Lease
Defined Benefits Plans vs. Defined Contribution Pl...
Pension Expense (both GAAP & IFRS) for the Income ...
Defined Benefit Plans & the Company Balance Sheet
eBook - Python for Data ScienceeBook - Data Visualization with ReBook - Financial Time Series Analysis with ReBook - Credit Risk Modeling with ReBook - Derivatives with ReBook - Quantitative Trading Strategies with RCFA Level I - Study NotesCFA Level I - Practice Question BankCFA Level I - Mock ExamPRM Exam I - Practice Question BankGetting Started with R Programming (Free eBook)