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L1 32 Non-Current (Long-Term) Liabilities

This class was created by Brainscape user Steven Popovic. Visit their profile to learn more about the creator.

By: Steven Popovic
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Decks in this class (12)

Financing Liabilities and Bond Terminology
Financing liabilities 1,
Face value maturity value par val...,
Coupon rate 3
8  cards
A Determine the initial recognition, initial measurement and subsequent measurement of bonds
Bonds issued at par 1,
Bonds issued at a discount or pre...,
Balance sheet measurement 3
3  cards
B Describe the effective intrest method and calculate interst expense, amortisation of bond discounts/premiums, and interest payments
The effective interest rate method 1,
Calculate interest expense intere...,
Amortisation of bond discounts pr...
4  cards
c explain the derecognition of debt;
0  cards
d describe the role of debt covenants in protecting creditors;
0  cards
e describe the financial statement presentation of and disclosures relating to debt;
0  cards
f explain the motivations for leasing assets instead of purchasing them;
0  cards
g distinguish between a finance lease and an operating lease from the perspectives of the lessor and the lessee;
0  cards
h determine the initial recognition, initial measurement, and subsequent measurement of finance leases;
0  cards
i compare the disclosures relating to finance and operating leases;
0  cards
k compare the presentation and disclosure of defined contribution and defined benefit pension plans;
0  cards
l calculate and interpret leverage and coverage ratios.
0  cards

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L1 32 Non-Current (Long-Term) Liabilities

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