Accounting Analysis II: Measurement and Disclosure of Liabilities

This course focuses on the recognition, measurement and subsequent accounting for various types of liabilities. The content includes: - Current liabilities and contingencies, such as accounts payable, accrued expenses, warranties, and pending litigation - Accounting for long-term debt, including the issuance, payment of interest, amortization, and extinguishment of debt instruments. - Lease accounting from the perspective of both the lessee and the lessor - Pension accounting, including the calculation of benefit obligations, plan assets, and net periodic benefit cost We will discuss the re…