Скачать или смотреть Accounting for Long-Term Liabilities (IFRS Basics) | Provisions, Bonds & Leases Explained

In this video, we explain Accounting for Long-Term Liabilities — one of the most important topics in financial accounting.

You’ll learn how to classify and record provisions, bonds, and leases, how to calculate present value for long-term obligations, and how sale-and-leaseback transactions are treated under IFRS.

Whether you’re studying for an accounting exam, working in finance, or just building your fundamentals, this lesson will help you understand how companies measure and report long-term debt and obligations.

🔹 Timestamps
00:00 Introduction
00:36 What Is a Liability?
01:04 Game Plan
01:28 Uncertain Cost
01:53 Provisions vs Contingent Liabilities
02:43 The Value Of Time
04:26 Bonds: Par, Discount, and Present Value
06:20 Leases: Finance vs Operating
7:38 Key Takeaways

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