Capitulo 14. Pasivos no circulantes

Capitulo 14. Pasivos no circulantes

1. Consist of an expected outflow of resources arising from present obligations that are not payable within a year or the operating cycle of the company, whichever is longer.

   • Bonds Payable
     • The investment community values a bond at the present value of its expected future cash flows
       • Bonds at par Bonds with discount Bonds Premium
   • Notes Payable
     • Simitlar to bonds in that both have fixed maturity dates and carry an interest rate. However, notes do not trade as readily as bonds in the organized public securities markets.
   • Notes Issued for Property, Goods, or Services
   • Mortgage note payable
     • A mortgage note payable is a promissory note secured by a document called a mortgage that pledges title to property as security for the loan.
   • Special Issues
     • 1. Extinguishment of non-current liabilities.
       • 2. Fair value option.
         • 3. Off-balance-sheet financing.
           • 4. Presentation and analysis.