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.

Decks in this class (12)

Financing Liabilities and Bond Terminology
No deck description has yet been added by the author.
8  cards
A Determine the initial recognition, initial measurement and subsequent measurement of bonds
No deck description has yet been added by the author.
3  cards
B Describe the effective intrest method and calculate interst expense, amortisation of bond discounts/premiums, and interest payments
No deck description has yet been added by the author.
4  cards
c explain the derecognition of debt;
No deck description has yet been added by the author.
0  cards
d describe the role of debt covenants in protecting creditors;
No deck description has yet been added by the author.
0  cards
e describe the financial statement presentation of and disclosures relating to debt;
No deck description has yet been added by the author.
0  cards
f explain the motivations for leasing assets instead of purchasing them;
No deck description has yet been added by the author.
0  cards
g distinguish between a finance lease and an operating lease from the perspectives of the lessor and the lessee;
No deck description has yet been added by the author.
0  cards
h determine the initial recognition, initial measurement, and subsequent measurement of finance leases;
No deck description has yet been added by the author.
0  cards
i compare the disclosures relating to finance and operating leases;
No deck description has yet been added by the author.
0  cards
k compare the presentation and disclosure of defined contribution and defined benefit pension plans;
No deck description has yet been added by the author.
0  cards
l calculate and interpret leverage and coverage ratios.
No deck description has yet been added by the author.
0  cards

More about
l1 32 non-current (long-term) liabilities

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Steven Popovic's L1 32 Non-Current (Long-Term) Liabilities flashcards for their CFA Exam L1 class now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

Liabilities
  • 37 decks
  • 200 flashcards
  • 37 learners
Decks: Robbery, Receiving, Fighting In A Public Place, And more!
Make Flashcards