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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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This note was uploaded on 03/28/2012 for the course ACCTG ACC423 taught by Professor Smith during the Spring '10 term at University of Phoenix.
- Spring '10