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.
Non-Current Long Term Liabilities
18 chapters · 1 files
Chapters
- 1BondsRead free
- 2Recognition and Measurement of BondsRead free
- 3Bond Amortization, Interest Expense, and Interest PaymentsRead free
- 4Derecognition of DebtRead free
- 5Role of Debt CovenantsRead free
- 6Presentation and Disclosures Related to DebtRead free
- 7Leasing Vs. Purchasing AssetsRead free
- 8Capital Leases and Operating LeasesRead free
- 9Lessee AccountingRead free
- 10Effects of Leases on Selected Financial Reporting Items for LesseesRead free
- 11Lessor Accounting for LeasesRead free
- 12Lessors and Sales-Type Capital LeasesRead free
- 13Lessors and Direct Financing Capital LeasesRead free
- 14Effect of Leases on Financial Statements for LessorsRead free
- 15Disclosures for Capital and Operating LeaseRead free
- 16Defined Benefits Plans vs. Defined Contribution PlansRead free
- 17Pension Expense (both GAAP & IFRS) for the Income StatementRead free
- 18Defined Benefit Plans & the Company Balance SheetRead free
Practice quizzes
- Non-current (Long-term) Liabilities9 questions
Files
Non-current (Long-term) Liabilities
PDF