Financial Reporting
Understanding Non-current Liabilities
Bonds, Subsequent Measurement, and Defined Benefit Pension Plans
2 CPD credits on completion
Enrol Now
Certificate on completion
Downloadable resources
Self-paced learning
About This Course
Course Information
This CPD course is designed to develop your skills in presenting financial information. Issuing Bonds Understanding the subsequent measurement Treatment of pension plans
Certificate on Completion
This course is made up of videos, questions and additional reading materials, and accounts for 2 units of CPD. One unit is the equivalent of one hour of learning.
Course Sections
This course is made up of the following sections:
- Issuing bonds and subsequent measurement (video)
- Issuing bonds and subsequent measurement (quiz)
- Treatment of pension plans (video)
- Treatment of pension plans (quiz)
What You Will Learn
- Calculate interest expense on bonds using the effective interest method under IFRS
- Explain the relationship between coupon rates, market yields, and bond pricing at discount or premium
- Distinguish between defined contribution and defined benefit pension plans
- Identify how actuarial and investment risk affects the reporting entity under a defined benefit plan
- Describe the treatment of re-measurement components in other full income versus the income statement
- Apply the fixed charge use formula to assess an entity's non-current liability position
Who This Course Is For
- Accountants working with debt instruments or pension scheme reporting
- Financial analysts who evaluate corporate bond obligations and pension liabilities
- Finance professionals preparing or reviewing IFRS-compliant financial statements
Prerequisites
- Basic understanding of financial statements and the balance sheet
- Familiarity with time value of money concepts (present value, discount rates)
Frequently Asked Questions
Course Details
CPD Credits2
CertificateYes
Pricing
Pricing
Invest in your professional development with flexible payment options.
Everything included in your subscription:
CPD certificate on completion
Downloadable resources
Self-paced learning
Expert-led content
24/7 access
Mobile friendly
Ready to Start Learning?
Join thousands of finance professionals who have advanced their careers with Learnsignal CPD courses.
Enrol Now