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Presentation and Disclosures Related to Debt | Finance Train

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Non-Current Long Term Liabilities

Public

18 lessons0%

Bonds

Recognition and Measurement of Bonds

Bond Amortization, Interest Expense, and Interest Payments

Derecognition of Debt

Role of Debt Covenants

Presentation and Disclosures Related to Debt

Leasing Vs. Purchasing Assets

Capital Leases and Operating Leases

Lessee Accounting

Effects of Leases on Selected Financial Reporting Items for Lessees

Lessor Accounting for Leases

Lessors and Sales-Type Capital Leases

Lessors and Direct Financing Capital Leases

Effect of Leases on Financial Statements for Lessors

Disclosures for Capital and Operating Lease

Defined Benefits Plans vs. Defined Contribution Plans

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

Defined Benefit Plans & the Company Balance Sheet

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Presentation and Disclosures Related to Debt

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Presentation

The non-current (Long-term) debt usually appears as a single line item on the balance sheet which shows the total long-term debt of the company due after one year. Portion of the long-term debt due within the next 12 months is reported as a current liability.

The detailed break-up of the debt is disclosed in the notes to financial statements.

Disclosures

The disclosures will include a detailed listing and description of each significant issue, including the amounts outstanding, the type of borrowing, the stated and effective interest rate, payment terms, call provisions, covenants, collateral pledged and final maturity date. The notes also show the amount of debt repayment schedules in the next 5 years.

An analyst can also find some discussion on the firm’s long-term debt under Management Discussion and Analysis section.