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Lecture 10: Long-Term Liabilities: Financial Accounting PDF

74 Pages·2017·English
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by ['0123456789ra']| 2017| 74 pages| English

About Lecture 10: Long-Term Liabilities: Financial Accounting

This document discusses accounting for long-term liabilities such as leases and bonds. It begins by explaining how long-term liabilities are valued at their present value on the balance sheet. It then discusses the classification of leases as either operating or capital (finance) leases, and the accounting treatment for each. The document also notes proposed changes to lease accounting standards. Finally, it provides an overview of accounting for bond issuances and raising debt.

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Author:['0123456789ra']
Publication Year:2017
Pages:74
Language:English
Format:PDF
Price:FREE
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