Long-term Liabilities
Long-term liabilities are all those obligations of an organization that don't have to be paid off in the coming year. This video covers the basic accounting techniques for straightforward debts like bank loans, and then looks at all the strange things that can show up in the liabilities section of the balance sheet that aren't quite the same as regular debts.
00:00 Long-term Liabilities
00:00 INTRODUCTION
00:33 FUNDAMENTALS OF LONG-TERM LIABILITIES
00:41 Time Value of Money
05:51 Cost of Borrowing
14:28 BASIC DEBT ACCOUNTING
14:37 Loans and Interest
16:16 Notes Payable
19:45 DEBTS WITH MATCHING ASSETS
20:18 Mortgages
23:46 Leases
30:15 Pension Plans
39:00 OTHER OBLIGATIONS
39:16 Provisions
42:02 Contingencies
42:50 Commitments
43:54 Subsequent Events
46:16 HYBRID SECURITIES
46:23 Bonds
50:00 Preferred Shares
53:54 Classifying Hybrid Securities
55:42 SUMMARY
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