14.03.2023
My knowledge on liabilities and pension was increased....
The class was fun and easy to understand
Advanced Financial Reporting - Long-term Liabilities
with
Antoniya Baltova
This in-depth course encompasses the theory and practical applications of accounting and reporting for non-current obligations, including bonds, loans, pension plans, and leases. You will learn to construct a debt amortization schedule, calculate interest rates, and analyze various solvency metrics.
1 hour 11 lessons
Start course
11 High Quality Lessons
0 Practical Tasks
1 Hour of Video
Certificate of Achievement
Course Overview
Solvency ratios measure a firm’s ability to meet its liabilities in the long term. A company may be liquid and profitable in the short run, but unable to meet its non-current obligations; this puts its sustainability at risk. In this Advanced Financial Reporting – Long-Term Liabilities course, we teach you how to record and analyze non-current liabilities. We discuss in detail bonds, loans, leases, debt covenants, and pension plans. We will talk about the accounting treatment of non-current liabilities under various accounting standards, such as IFRS and GAAP, and how they impact the financial statements of a company. We will also examine disclosures required in the financial statements related to non-current liabilities and how to analyze various solvency ratios. You will learn the relevant debt terminology and see what a debt amortization schedule looks like. By the end of the course, you will be able to calculate a loan’s effective interest rate, coupon payments, and outstanding balances. Sign up now to master your financial reporting skills and take you finance career to the next level!
Topics covered
Excelfinancial analysisFinancial ReportingIFRS
What You'll Learn
In this Advanced Financial Reporting – Long-Term Liabilities course, we cover:
Types of long-term liabilities
Recognition and measurement of bonds
Constructing a bond’s amortization schedule
Calculating a loan’s effective interest rate
Accounting for leases from the lessor’s and lessee’s perspective
The difference between defined benefit and defined contribution plans
Curriculum
- Introduction Free2 Lessons 9 Min
In the first section, you will meet your instructor and get acquainted with the course structure. Next, we cover important debt terminology that appears throughout the following sections of the course.
What does the course cover Free Introduction to Debt Terminology Free - Recognition and Measurement of Long-term Debt5 Lessons 31 Min
In this section of the Advanced Financial Reporting – Long-Term Liabilities course, we go over the accounting entries that companies make when taking long-term loans. We demonstrate how bonds are initially recorded and subsequently measured through real-life cases. We also describe the role of debt covenants and examine various examples of positive and negative covenants.
Debt Securities - Measurement and Recognition Free Debt Securities - Measurement and Recognition (Practical Example) Calculating Interest Rates Types of Debt Covenants Presentation and Disclosure of Non-current Liabilities - Introduction to Leases and Pension Plans4 Lessons 24 Min
In the final lessons of the Advanced Financial Reporting – Long-Term Liabilities course, we present lease accounting and recognition from the lessee's and the lessor’s perspectives. Lastly, you will learn the difference between a defined benefit and defined contribution plans and why companies choose one or the other.
Motivations for Leasing Assets Lease Accounting from the Lessee's Perspective Lease Accounting from the Lessor's Perspective Types of Pension Plans
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“Solvency ratios are the most important indicators when it comes to evaluating a company’s sustainability.”
Advanced Financial Reporting - Long-term Liabilities
with Antoniya Baltova