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7252569-MIdterm-1 (dragged) 17 - 5 Value bonds and...

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Kieso, Weygandt, Warfield, Young, Wiecek Intermediate Accounting, Eighth Canadian Edition 14-1 CHAPTER 14 LONG-TERM FINANCIAL LIABILITIES CHAPTER TOPICS CROSS REFERENCED WITH CICA HANDBOOK Long-Term Debt Section 3210 Financial Instruments—recognition and measurement Section 3855 Financial Instruments—presentation Section 3863 Financial Instruments—disclosure Section 3862 LEARNING OBJECTIVES 1. Describe the procedures for issuing long-term debt. 2. Identify various types of long-term debt. 3. Explain the initial measurement of bonds/notes at date of issuance. 4. Apply the methods of bond discount and premium amortization.
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Unformatted text preview: 5. Value bonds and consideration in special situations. 6. Describe the accounting procedures for the extinguishment of debt. 7. Explain the issues surrounding off-balance sheet financing arrangements. 8. Indicate how long-term debt is presented and analyzed. 9. Compare current Canadian and international GAAP and understand which direction international GAAP is headed. 10. Account for impairments on notes and loans receivable. (Appendix 14A) 11. Distinguish between and account for debt restructurings that result in extinguishment or in debt continuation (Appendix 14A)....
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