This document provides a concept map for non-current liabilities. It lists bonds payable, long-term notes payable, and special issues as types of non-current liabilities. For bonds payable, it outlines issuing bonds, types and rating of bonds, valuation, and the effective interest method. For long-term notes payable, it covers notes issued at face value, notes not issued at face value, and special situations. Special issues are defined as extinguishments, fair value option, off-balance-sheet financing, and presentation and analysis. The document also provides the author's name and student ID number.
This document provides a concept map for non-current liabilities. It lists bonds payable, long-term notes payable, and special issues as types of non-current liabilities. For bonds payable, it outlines issuing bonds, types and rating of bonds, valuation, and the effective interest method. For long-term notes payable, it covers notes issued at face value, notes not issued at face value, and special situations. Special issues are defined as extinguishments, fair value option, off-balance-sheet financing, and presentation and analysis. The document also provides the author's name and student ID number.
This document provides a concept map for non-current liabilities. It lists bonds payable, long-term notes payable, and special issues as types of non-current liabilities. For bonds payable, it outlines issuing bonds, types and rating of bonds, valuation, and the effective interest method. For long-term notes payable, it covers notes issued at face value, notes not issued at face value, and special situations. Special issues are defined as extinguishments, fair value option, off-balance-sheet financing, and presentation and analysis. The document also provides the author's name and student ID number.
1. Issuing Bonds 1. Note issued a 1. Extinguishments
2. Types and rting face value 2. Fair value option of bonds 2. Notes not issued 3. Off-balance- 3. Valuation at face value sheet financing 4. Effective- interest 3. Special situations 4. Presentation and method 4. Mortgage notes analysis payable