0054F – Financial Accounting II
Tugas Personal ke-1 Minggu 1
Sub Topic
Assignment
Refinancing short term liabilities
E 13-4 hal 699
Compensated absence
E 13-6 hal 699-700
Warranty & premium
P 13-12 hal 709
Restructuring (with onerous contracts)
E 13-5 hal 699
Litigation claim
P 13-10 hal 708
Environmental liability
E 13-17 hal 702
Sumber : Kieso, Weygandt, et all (2011)
E13-4
Answer
Obligation A. The obligation was extended to March 1, 2013. The obligation should be
reported as a current liability because the agreement was not reached with the lender until
February 1, 2011. Since the agreement was not in place as of the reporting date (December 31,
2010)
Obligation B. The obligation was extended to February 1, 2012. The obligation should be
reported as a non current liability because the agreement with the lender was signed on
December 18, 2010. Since the agreement was in place as of the reporting date December 31,
2010.
E13-6
Answer
(a) 2010
