long-term liabilities

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1、wiL10874_ch14_550-593.inddPage5508/4/108:40:09PMuser-f500/Volumes/203/MHBR178/sLa1719X_disk1of1/007731719X/sLa1719X_pagefiles14Long-TermLiabilitiesALookBackALookatThisChapterALookAheadChapter13focusedoncorporateequityThischapterdescribestheaccountingChapter15foc

2、usesonhowtoclassify,transactions,includingstockissuancesforandanalysisofbondsandnotes.Weaccountfor,andreportinvestmentsinanddividends.Wealsoexplainedhowtoexplaintheircharacteristics,paymentbothdebtandequitysecurities.Wealsoreportandanalyzeincome,earningsperpatte

3、rns,interestcomputations,retire-describeaccountingfortransactionsshare,andretainedearnings.ment,andreportingrequirements.Anlistedinaforeigncurrency.appendixtothischapterintroducesleasesandpensions.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1Explainthety

4、pesandpaymentA1ComparebondfinancingwithstockP1Prepareentriestorecordbondpatternsofnotes.(p.562)financing.(p.552)issuanceandinterestexpense.(p.554)C2Appendix14A—ExplainandcomputeA2AssessdebtfeaturesandtheirP2Computeandrecordamortizationthepresentvalueofanamount(s

5、)toimplications.(p.566)ofbonddiscount.(p.555)bepaidatafuturedate(s).(p.570)A3Computethedebt-to-equityratioandP3ComputeandrecordamortizationC3Appendix14C—Describeinterestexplainitsuse.(p.566)ofbondpremium.(p.558)accrualwhenbondpaymentperiodsRecordtheretirementofd

6、ifferfromaccountingperiods.(p.574)P4bonds.(p.561)Appendix14D—DescribeaccountingC4Prepareentriestoaccountforforleasesandpensions.(p.576)P5notes.(p.564)LP14wiL10874_ch14_550-593.inddPage5518/6/104:39:04PMuser-f500/Volumes/203/MHBR178/sLa1719X_disk1of1/007731719X/s

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