Balance Sheet - Reporting: LiabilitiesCode: 20B-BSLIAB

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Course Details

 89 Pages

This  course  discusses  the  accounting,  reporting,  and  disclosures  associated  with  both  current  and  long‐term  liabilities on the balance sheet.  A liability is a legal debt or obligation that arises during the course of business operations. A current liability, such as accounts payable, is payable within one year. A long‐term liability, such as bonds payable, long‐term loan, and capital lease, is an obligation that is not due within one year of the date of the balance sheet. This course includes items covered in ASC 210‐10‐45‐5 through 45‐12, Balance Sheet: Overall and  470‐10,  Debt:  Overall.  Topics  cover  loss  contingencies,  compensated  absences,  termination  benefits,  troubled debt restructuring, refinancing of current to noncurrent debt, callable obligations by creditors, issuance of bonds, calling debt, imputing interest on noninterest notes payable, environmental liabilities, and offsetting of liabilities. 

    Presentation Method:  QAS Self-Study

     

    Category: Accounting

     

    CPE credit:  3 Hours


    Program Level:  Update


    Prerequisites:  None


    Advance Preparation:  None


    Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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