PPT-Bonds Payable are long-term liabilities

We will walk through some examples to demonstrate the Accounting issues surrounding bonds Bonds Payable Bond Specifics Companies obtain financing for large projects through the sale of bonds The sale of bonds do not affect corporate ownership percentages. Liabilities. PowerPoint Authors:. . Brandy Mackintosh. Lindsay . Heiser. Learning Objective 10-1. Explain the role of liabilities in financing a business.. The Role of Liabilities. Current liabilities are short-term obligations that will be paid with current assets within the company’s current . Intermediate Accounting. IFRS 2nd . Edition. Kieso, Weygandt, and Warfield. . 14. Explain the accounting for long-term notes payable.. Describe . the accounting for the . extinguishment of . non-current liabilities.. Liabilities under. US . Generally Accepted Accounting Principles vs. International Financing Reporting Standards. Rebecca Fay. Julia . Makarieva. Brenna Palazzo. The Fundamental Differences. US GAAP. Accounting, Fourth Edition. 10. Explain a current liability and identify the major types of current liabilities.. Describe the accounting for notes payable.. Explain the accounting for other current liabilities.. Stockholders’ Equity. CHAPTER 8. Learning Objectives. After studying this chapter, you should be able to:. Describe how businesses finance their operations. Describe and illustrate current liabilities, notes payable, taxes, contingencies, and payroll. Emergence of . MNC’S. Rapid increase in . cross border transactions.. To make our financial statements to speak global language for . attracting foreign funds into India.. REVISED . SCHEDULE. - VI. Financial Accounting II. Acct 312. Chapter . 6. 1. Ch-06. Describe the formal procedures associated with issuing long-term debt.. Identify various types of bond issues.. Describe the accounting valuation for bonds at date of issuance.. 10. Learning Objectives. Explain how to account for . current liabilities. .. Describe the major . characteristics of . bonds.. Explain how to account for . bond transactions. .. 3. Explain how to account for long-term notes payable.. Understand the nature of long-term debt financing arrangements.. Understand how long-term debt is measured and accounted for.. Understand when long-term debt is recognized and derecognized, including how to account . CHAPTER 13: Non-Financial and Current Liabilities. After studying this chapter, you should be able to:. Understand the importance of non-financial and current liabilities from a business perspective.. Chapter 10. Copyright © 2016 McGraw-Hill Education.  All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.. Wild, Shaw, and . Chiappetta. Financial & Managerial Accounting. Statewide Accounting and Reporting Services. June 20, 2017. 1. 2. Agenda. Overview of Oregon Debt. Determining the Appropriate Fund Structure. Recording the Initial Debt Issuance. Recording Debt Service Payments. Chinese . firms’ . evidence. (Discussion Draft). Yi Wei, Jianguo Chen and Jing Chi. Introduction. China has experienced a rapid change from a planned economy to a market mechanism.. 20. % of listed firms had committed serious fraud since the Chinese stock market was established in the early . Statewide Accounting & Reporting Services. June 27, 2019. 1. Agenda. Overview of Oregon’s Debt. Determining the Appropriate Fund Structure. Recording the Initial Debt Issuance. Recording Debt Service Payments.