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Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

Generally they are of three types of long term liabilities:

  • Obligations arising from the ordinary operations of the enterprise, such as [...] and [...] liabilities.
Answer
pension obligations

deferred income tax

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

Generally they are of three types of long term liabilities:

  • Obligations arising from the ordinary operations of the enterprise, such as [...] and [...] liabilities.
Answer
?

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

Generally they are of three types of long term liabilities:

  • Obligations arising from the ordinary operations of the enterprise, such as [...] and [...] liabilities.
Answer
pension obligations

deferred income tax
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Subject 1. Components and Format of the Balance Sheet
expected to be liquidated within the normal operating cycle but instead at some date beyond that time. Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common long-term liabilities. <span>Generally they are of three types: Obligations arising from specific financing situations, such as issuance of bonds, long-term lease obligations, and long-term notes payable. Obligations arising from the ordinary operations of the enterprise, such as pension obligations and deferred income tax liabilities. Obligations that are dependent upon the occurrence or non-occurrence of one or more future events to confirm the amount payable, or the payee, or the date payable, such as services or p

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