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The flashcards related to liabilities will cover these topics:
- Contingencies and Commitments
- Two criteria for recognition of a lost contingency, estimated
range of lost contingencies, gain contingencies, remote loss contingencies,
liability for litigation, claims or assessments, warranty liabilities.
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- Deferred Revenues and Other Liabilities
- Deferred revenue entries, accruals, current portion of long-term
obligations, customer deposits, guarantees, warranties, compensated
absences, current liabilities, conditions to exclude short-term
obligations from current liabilities, conditions to accrue compensated
absences, accrual for goods shipped FOB destination vs. shipping
point.
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- Deferred Income Tax Liabilities
- Temporary vs. permanent differences, deferred tax assets and
liabilities, valuation allowances, recent and expected losses,
classification of deferred tax assets and liabilities, four basic
principles underlying deferred taxes, five steps to compute deferred
taxes, determination of tax rate in computing deferred taxes,
disclosure requirements for deferred taxes, presentation of deferred
taxes, presentation of income tax expense with timing differences.
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- Capitalized Lease Liability
- Criteria for a capital lease, valuation of a capital lease,
capital vs. operating leases, amortization of property under a
capital lease, lease payments under an operating lease, guaranteed
payments, direct financing vs. sales-type lease, advantages of
leasing property over owning property, allocating minimum lease
payments under a capital lease.
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- Employee Benefits
- Elements of net periodic pension cost, two types of pension
plans, accumulated post-retirement benefit obligation, minimum
pension liability, corridor for recognition of gains and losses,
projected benefit obligation, prepaid or accrued pension costs,
disclosures for post-retirement benefit plans.
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- Notes and Bonds Payable
- Amortization of bond issue costs, reporting of unamortized bond
issue costs, early extinguishment of debt, bond discounts and
premiums, two methods of amortizing bond discounts and premiums,
two methods of bond conversion, troubled debt restructuring, four
types of restructuring involving debt, warrants issued along with
bonds, valuation of bonds payable, sale of bonds, purchase of
bonds between interest dates, payment of interest under effective
interest method.
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