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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

    Start
    03

    Bond Amortization, Interest Expense, and Interest Payments

    Start
    04

    Derecognition of Debt

    Start
    05

    Role of Debt Covenants

    Start
    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

    Start
    13

    Lessors and Direct Financing Capital Leases

    Start
    14

    Effect of Leases on Financial Statements for Lessors

    Start
    15

    Disclosures for Capital and Operating Lease

    Start
    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
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