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...Preview of chapter intermediate accounting ifrs nd edition kieso weygandt and warfield non current liabilities lleaearrnniinngg oobbjjececttiivevess after studying this you should be able to describe the formal procedures explain for long term associated with issuing notes payable debt identify various types bond issues extinguishment valuation fair bonds at date issuance value option apply methods discount reporting off balance premium amortization sheet financing arrangements indicate how present analyze consist an expected outflow resources arising from obligations that are not within a year or operating cycle company whichever is longer examples pension lease mortgages has covenants restrictions lo contract known as indenture represents promise pay sum money designated maturity plus periodic interest specified rate on amount face paper certificate typically payments usually made semiannually used when capital needed too large one lender supply...