Yayo: And I'd like to thank game 'cause he's mr potato head of the year, 'n' you kn..
Long-term liabilities = liabilities-current liabilities. Following is a list of some typical long-term liabilities: 1  Bonds payable. 2  Loans payable. 3  Deferred tax liability. 4  Pensions payable. 5  Post-retirement healthcare obligation. 6  Finance lease payable.
PwC. IFRS versus US GAAP a) An entity shall disclose the nature and amount of a change in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods, except for the disclosure of the effect on future periods when it is impracticable to estimate that effect.wC Classification of debt Current Liability Definition: â¢ The term âcurrent liabilitiesâ is used principally to designate obligations whose liquidation is reasonably expected to require the use of existing resources properly classifiable as current assets, or the creation of other current liabilities.