Chapter 14 - Non-current liabilities. After completing this chapter you should be able to: Describe the formal procedures associated with issuing long-term debt, identify various types of bond issues, describe the accounting valuation for bonds at date of issuance, apply the methods of bond discount and premium amortization,. | Lecture Intermediate accounting (IFRS 2nd edition): Chapter 14 - Kieso, Weygandt, Warfield