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