Financial Reporting for Bonds

This video by Arif Irfanullah discusses the financial reporting aspects of bonds which are a long-term liability, as a part of the CFA Level 1 syllabus.

This video discusses:

  • Long-term Liability
  • Bonds and Bond Terminology
  • Market Rate Vs. Coupon Rate
  • Bond Issued at Par/Discount/Premium
  • Zero-coupon Bonds
  • Issuance Costs
  • Amortization Methods
  • Derecognition of Debt
  • Debt Covenants
  • Presentation and Disclosure of Long-term Debt