- CFA Exams
- 2024 Level I
- Topic 3. Financial Statement Analysis
- Learning Module 25. Non-Current (Long-term) Liabilities
Why should I choose AnalystNotes?
AnalystNotes specializes in helping candidates pass. Period.
Learning Outcome Statements PDF Download
1. Accounting for Bond Issuance, Bond Amortization, Interest Expense, and Interest Payments determine the initial recognition, initial measurement and subsequent measurement of bonds; describe the effective interest method and calculate interest expense, amortisation of bond discounts/premiums, and interest payments; | |
2. Accounting for Bonds at Fair Value determine the initial recognition, initial measurement and subsequent measurement of bonds; describe the effective interest method and calculate interest expense, amortisation of bond discounts/premiums, and interest payments; | |
3. Derecognition of Debt explain the derecognition of debt; | |
4. Debt Covenants describe the role of debt covenants in protecting creditors; | |
5. Presentation and Disclosure of Long-Term Debt describe the financial statement presentation of and disclosures relating to debt; | |
6. Advantages of Leasing explain motivations for leasing assets instead of purchasing them; | |
7. Lease Classification explain motivations for leasing assets instead of purchasing them; | |
8. Accounting and Reporting by the Lessee explain the financial reporting of leases from a lessee's perspective; | |
9. Accounting and Reporting by the Lessor explain the financial reporting of leases from a lessor's perspective; | |
10. Defined Contribution and Defined Benefit Pension Plans compare the presentation and disclosure of defined contribution and defined benefit pension plans; | |
11. Leverage and Coverage Ratios calculate and interpret leverage and coverage ratios. |
You have a wonderful website and definitely should take some credit for your members' outstanding grades.
Colin Sampaleanu
My Own Flashcard
No flashcard found. Add a private flashcard for the module.
Add