Liability

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  • The current liabilities section of the balance sheet contains obligations that are due to be satisfied in the near term, and includes amounts relating to accounts payable, salaries, utilities, taxes, short-term loans, and so forth. This casual description is inadequate for all situations, so accountants have developed a very specific definition to deal with more issues.

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  • The current liabilities section of the balance sheet contains obligations that are due to be satisfied in the near term, and includes amounts relating to accounts payable, salaries, utilities, taxes, short-term loans, and so forth. This casual description is inadequate for all situations, so accountants have developed a very specific definition to deal with more issues.

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  • The notion of environmental damage is a rather recent development in tort law on both a national and an international level. Constant degradation of environmental goods, such as air, water and wildlife, by emissions and old dumpsites and spectacular industrial accidents causing pollution created a new awareness by the public of the environment. National legislation and new international treaties show that tort liability is attributed an increasing role in the protection of the environment by decision-makers.

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  • This is an extraordinary book, in which I am honoured to be included, and which I am even more privileged to be able to introduce. It contains contributions from an array of the leading thinkers in the field of product liability; and it provides substantial food (non-standard, and certainly not defective) for thought for practitioners, academics and students alike.

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  • After completing this chapter, students will be able to: Show how notes payable and related interest expense affect financial statements, show how sales tax liabilities affect financial statements, define contingent liabilities and explain how they are reported in financial statements, explain how warranty obligations affect financial statements,...

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  • Chapter 10 - Reporting and analyzing liabilities. After completing this unit, you should be able to: Explain a current liability and identify the major types of current liabilities, describe the accounting for notes payable, explain the accounting for other current liabilities, explain why bonds are issued and identify the types of bonds.

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  • After reading this chapter, you will be able to answer the following questions: What is a holder in due course? What requirements must be met to obtain holder-in-due-course status? What is the shelter principle? In what ways has the holder-in-due-course doctrine been abused? What information is needed to determine signature liability? What is warranty liability? How does one avoid liability for negotiable instruments?

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  • After completing this chapter, students will be able to: Define liabilities and distinguish between current and long-term liabilities, account for notes payable and interest expense, describe the costs and the basic accounting activities relating to payrolls, prepare an amortization table allocating payments between interest and principal,...

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  • Chapter 13 deals with short-term liabilities. In Part A of the chapter, the focus is on liabilities that are classified appropriately as current. In Part B of the chapter, we turn our attention to situations in which there is uncertainty as to whether an obligation really exists. These are designated as loss contingencies. Some loss contingencies are accrued as liabilities, but others only are disclosed in the notes.

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  • After you have mastered the material in this chapter, you will be able to: Identify and describe auditors' exposure to lawsuits and loss judgments, specify the characteristics of auditors' liability under common law and cite specific case precedents, describe auditors' liability to third parties under statutory law,...

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  • After completing this chapter you should be able to: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities, compute the times interest earned ratio and use it to analyze liabilities, prepare entries to account for short-term notes payable.

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  • After studying this chapter you will be able to understand: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities, compute the times interest earned ratio and use it to analyze liabilities, prepare entries to account for short-term notes payable.

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  • Lecture Fundamental accounting principles - Chapter 14: Long-term liabilities. After completing this chapter you should be able to: Explain the types and payment patterns of notes, compare bond financing with stock financing, assess debt features and their implications, compute the debt-to-equity ratio and explain its use.

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  • The learning objectives for this chapter include: Identify and describe auditors' exposure to lawsuits and loss judgments, specify the characteristics of auditors' liability under common law and cite specific case precedents, describe auditors' liability to third parties under statutory law.

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  • Best Electronics operates a retail electronics company. Examine the following items and prepare the current liability section of the company’s December 31, 20X8, balance sheet. The beginning of year accounts payable was $150,000. Purchases on trade accounts during the year were $975,000, and payments on account were $915,000.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (issued in 1978 and reformatted in 1994) that dealt with contingencies.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in May 2004.

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  • IFRIC 6 Liabilities arising from participating in a specific market - Waste electrical and electronic equipment was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in September 2005.

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  • Lecture Principles of financial accounting (2/e) - Chapter 11: Current liabilities. After completing this chapter you should be able to: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities.

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  • In all fields of inquiry, whether financial, scientific, or any other, there is danger of not seeing the woods for the trees. Nowhere is this danger greater than in the analysis of assets and liabilities as well as in cash management, in a leveraged financial environment with derivative instruments that change from assets to liabilities, and vice versa, depending on their fair market value.

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