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31 Long-Term Liabilities and Leases (Bond (Bond Terminology (face value,…
31 Long-Term Liabilities and Leases
Bond
Bond Terminology
face value
coupon rate
coupon payments
effective rate of interest
balance sheet liability
interest expense
par bond
discount bond
premium bond
Bond Issued at Par
Bonds Issued at a Discount or Premium
Bond and Cash flows
Issuance costs
Fair value reporting option
Derecognition of Debt
Debt Convenant
Lease
Classification of leases
Accounting for finance lease of lessee
Comparison between capital lease and operating lease
Comparison between finance lease and operating lease
Effect on financial statements
Effect on ratios
Lessor
Accounting for Lease - lessor
Operating lease
Off-balance sheet financing
Direct financing lease
Pension plans
Solvency Ratios