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L1 32 Non-Current (Long-Term) Liabilities > k compare the presentation and disclosure of defined contribution and defined benefit pension plans; > Flashcards

k compare the presentation and disclosure of defined contribution and defined benefit pension plans; Flashcards

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L1 32 Non-Current (Long-Term) Liabilities (12 decks)

Financing Liabilities and Bond Terminology

A Determine the initial recognition, initial measurement and subsequent measurement of bonds

B Describe the effective intrest method and calculate interst expense, amortisation of bond discounts/premiums, and interest payments

c explain the derecognition of debt;

d describe the role of debt covenants in protecting creditors;

e describe the financial statement presentation of and disclosures relating to debt;

f explain the motivations for leasing assets instead of purchasing them;

g distinguish between a finance lease and an operating lease from the perspectives of the lessor and the lessee;

h determine the initial recognition, initial measurement, and subsequent measurement of finance leases;

i compare the disclosures relating to finance and operating leases;

k compare the presentation and disclosure of defined contribution and defined benefit pension plans;

l calculate and interpret leverage and coverage ratios.

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