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Lecture Financial reporting and analysis (6/e) - Chapter 11: Financial instruments as liabilities

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Lecture Financial reporting and analysis (6/e) - Chapter 11: Financial instruments as liabilities

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Chapter 11: Financial instruments as liabilities. After reading this chapter, you should be able to answer the following questions: How liabilities are shown on the balance sheet? Why and how bond interest and net carrying value change over time? How and when floating-rate debt protects lenders? How debt extinguishment gains and losses arise, and what they mean?

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