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- W4250719834 abstract "Long-term debt represents future sacrifices of economic benefits to be repaid over a period of more than one year or the operating cycle. Long-term debt includes bonds payable, notes payable and lease obligations. This chapter covers the accounting for bonds and long-term notes. The proper valuation of long-term debt is the present value of future payments using the market rate of interest, either stated or implied in the transaction, at the date the debt was incurred. An exception to the use of the market rate of interest stated or implied in the transaction in valuing long-term notes occurs when it is necessary to use an imputed interest rate. FASB ASC 420-10 requires that a liability for a cost associated with an exit or disposal activity be recognized when the liability is incurred. Not-for-profit organizations should also consider any potential liability that they might have for environmental remediation liabilities." @default.
- W4250719834 created "2022-05-12" @default.
- W4250719834 date "2016-04-18" @default.
- W4250719834 modified "2023-09-24" @default.
- W4250719834 title "Long-Term Liabilities" @default.
- W4250719834 doi "https://doi.org/10.1002/9781119271833.ch26" @default.
- W4250719834 hasPublicationYear "2016" @default.
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