sitvilla.blogg.se - Hell bank note 1000000

Hell bank note 1000000 how to#

Investment in the loan and the expected undiscounted future cash flows from the loan. The loss to be recognized by a creditor on an impaired loan is the difference between the Item Type Item Type Item Type Item Type Item Type Item Type Item Type Describe the accounting for debt restructuring.ġ4 - 5 SUMMARY OF LEARNING OBJECTIVES BY QUESTIONS Describe the accounting for a loan impairment.

Hell bank note 1000000 how to#

Indicate how to present and analyze long-term debt. CHAPTER LEARNING OBJECTIVESĭescribe the formal procedures associated with issuing long-term debt.ĭescribe the accounting valuation for bonds at date of issuance.Īpply the methods of bond discount and premium amortization.ĭescribe the accounting for the extinguishment of debt.Įxplain the accounting for long-term notes payable.Įxplain the reporting of off-balance-sheet financing arrangements. *P14-130 Accounting for a troubled debt settlement. P14-127 Bond interest and discount amortization. *E14-124 Accounting for troubled debt restructuring. *E14-123 Accounting for a troubled debt settlement. Interest expense using effective-interest method.Į14-118 Bond issue price and premium amortization.Į14-119 Amortization of discount or premium. Interest expense using effective-interest method.Ĭ 76. Straight-line method amortization/interest expense.ī 75. Straight-line method carrying value.ĭ 74. Effective-interest method carrying value.ĭ 73. Effective-interest method interest expense.Ī 72. Straight-line amortization/interest expense.Ĭ 71. Straight-line method carrying value.ĭ 70. Effective-interest method carrying value.ĭ 69. Effective-interest method interest expense.Ī 68. Bonds issued between interest dates.Ĭ 67. Bonds issued between interest dates.Ĭ 66. Calculate the present value of bond interest.Ī 62. Calculate the present value of bond principal.ī 61.

This topic is dealt with in an Appendix to the chapter.

S T hese questions also appear in the Study Guide. P T hese questions also appear in the Problem-Solving Survival Guide. Creditor's calculations for modification of terms. Interest and troubled debt restructuring.Ĭ * 59. Gain/loss on troubled debt restructuring.ī * 58. Gain/loss on troubled debt restructuring.ī * 57. Modification of terms in debt restructure.ĭ * 56. Long-term debt maturing within one year.Ĭ * 55. Accounting for discount on notes payable.ĭ S50. Valuation of note issued in noncash transaction.Ĭ 47. Debt instrument exchanged for property.ĭ 45. Gain or loss on extinguishment of debt.Ī S44. Early extinguishment of bonds payable.ĭ 41.

Test Bank for Intermediate Accounting, Thirteenth Editionġ4 - 2 MULTIPLE CHOICE-Conceptual (cont.) Answer No. Bonds issued at other than an interest date.ĭ 37. Recording bonds issued between interest dates.ĭ 36. Impact of effective-interest method.Ĭ 35. Effective-interest amortization method.ĭ 34.

Calculating the issue price of bonds.Ī 32. Calculating the issue price of bonds.ĭ 30. Rate of interest earned by the bondholders.ĭ 29. Interest rate of the bond indenture.ĭ 28. Gain/loss in troubled debt restructuring. Imputation and imputed interest rate.į *20. IFRS questions are available at the end of this chapter.