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CoursesNon-Current Long Term Liabilities

Non-Current Long Term Liabilities

18 lessons

Public

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

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02

Recognition and Measurement of Bonds

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03

Bond Amortization, Interest Expense, and Interest Payments

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04

Derecognition of Debt

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05

Role of Debt Covenants

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06

Presentation and Disclosures Related to Debt

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07

Leasing Vs. Purchasing Assets

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08

Capital Leases and Operating Leases

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09

Lessee Accounting

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10

Effects of Leases on Selected Financial Reporting Items for Lessees

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11

Lessor Accounting for Leases

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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

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17

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

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18

Defined Benefit Plans & the Company Balance Sheet

Start

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Quizzes

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