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In general, what are the requirements for the presentation of long-term liabilities or debts in the financial statements? As a source of long-term financing, what

In general, what are the requirements for the presentation of long-term liabilities or debts in the financial statements?

As a source of long-term financing, what are the main advantages of bonds over common stock?

What are the main disadvantages of using bonds for long-term financing?

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