CGAFA2PPT加拿大注册会计师ch14.ppt

Learning Objectives Describe the formal procedures associated with issuing long-term debt. Identify various types of bond issues. Describe the accounting valuation for bonds at date of issuance. Apply the methods of bond discount and premium amortization. Explain the accounting for long-term notes payable. Describe the accounting for the extinguishment of non-current liabilities. Describe the accounting for the fair value option. Explain the reporting of off-balance-sheet financing arrangements. Indicate how to present and analyze non-current liabilities. Bonds Payable Issuing Bonds Types and Ratings of Bonds Types and Ratings of Bonds Valuation of Bonds Payable Valuation of Bonds Payable Valuation of Bonds Payable Valuation of Bonds Payable How do you calculate the amount of interest that is actually paid to the bondholder each period? How do you calculate the amount of interest that is actually recorded as interest expense by the issuer of the bonds? Valuation of Bonds Payable Bonds Issued at Par Bonds Issued at Par Bonds Issued at Par Bonds Issued at a Discount Bonds Issued at a Discount Bonds Issued at a Discount Bonds Issued at a Discount Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Effective-Interest Method Long-Term Notes Payable Notes Issued at Face Value Notes Not Issued at Face Value Zero-Interest-Bearing Notes Zero-Interest-Bearing Notes Interest-Bearing Notes Interest-Bearing Notes Special Notes Payable Situations Special Notes Payable Situations Special Notes Payable Situations Special Notes Payable Situation