Financial Analysis

Reading 28. Non-current (Long-term) Liabilities

115.040.10.01 Financial Analysis - Reading 28 - 1. Accounting for Bond Issuance, Bond Amortization, Interest Expense, and Interest Payments
115.040.10.02 Financial Analysis - Reading 28 - 2. Current Market Rates and Fair Value Reporting Option
115.040.10.03 Financial Analysis - Reading 28 - 3. Derecognition of Debt
115.040.10.04 Financial Analysis - Reading 28 - 4. Debt Covenants
115.040.10.05 Financial Analysis - Reading 28 - 5. Presentation and Disclosure of Long-Term Debt
115.040.10.06 Financial Analysis - Reading 28 - 6. Advantages of Leasing
115.040.10.07 Financial Analysis - Reading 28 - 7. Lease Classification
115.040.10.08 Financial Analysis - Reading 28 - 8. Accounting and Reporting by the Lessee
115.040.10.09 Financial Analysis - Reading 28 - 9. Accounting and Reporting by the Lessor
115.040.10.10 Financial Analysis - Reading 28 - 10. Defined Contribution and Defined Benefit Pension Plans
115.040.10.11 Financial Analysis - Reading 28 - 11. Leverage and Coverage Ratios

Source:

• CFA