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CoursesNon-Current Long Term Liabilities
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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.

Lessons

01

Bonds

Start
02

Recognition and Measurement of Bonds

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03

Bond Amortization, Interest Expense, and Interest Payments

Start
04

Derecognition of Debt

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05

Role of Debt Covenants

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06

Presentation and Disclosures Related to Debt

Start
07

Leasing Vs. Purchasing Assets

Start
08

Capital Leases and Operating Leases

Start
09

Lessee Accounting

Start
10

Effects of Leases on Selected Financial Reporting Items for Lessees

Start
11

Lessor Accounting for Leases

Start
12

Lessors and Sales-Type Capital Leases

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13

Lessors and Direct Financing Capital Leases

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14

Effect of Leases on Financial Statements for Lessors

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15

Disclosures for Capital and Operating Lease

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16

Defined Benefits Plans vs. Defined Contribution Plans

Start
17

Pension Expense (both GAAP & IFRS) for the Income Statement

Start
18

Defined Benefit Plans & the Company Balance Sheet

Start
What's Included

Online Lessons

Chat with Lessons

Quizzes

Course Project

Downloadable Ebook

Resources

(1)

Quizzes

1
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