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Footnote disclosures for long-term liabilities provide information that is not conveniently presented in the balance sheet.Although detailed disclosure requirements exist for certain specialized obligations,a set of general disclosure requirements is applicable to most enterprises.
Identify the general disclosure requirements for long-term liabilities.
Cost of Equity Financing
This represents the return a company must offer investors to entice investment, effectively the cost of new equity capital.
Required Rate of Return
The least percentage of yearly return needed to entice entities or individuals to invest in a particular project or security.
Average IRR
The mean internal rate of return, calculating the average profitability of investments or projects over time.
Pre-Tax Cost
The expense incurred by an organization or individual before taxes have been deducted.
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