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Lessee Accounting-Finance Leases: Subsequent Measurement | CPA Exam FAR | Intermediate ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.24 hours
This video covers CPA questions about the lessee accounting for finance leases, post initial measurements. This is an intermediate accounting course.
  
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Lessee Accounting-Finance Leases: Subsequent Measurement | CPA Exam FAR | Intermediate ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.17 hours
This video cover CPA questions about the lessee accounting for finance leases post initial measurements. This is an intermediate accounting course.
  
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My Youtube channel offers a growing number of free accounting lectures and accounting courses tha...

Lessor Accounting for Sales-Type Leases | CPA Exam FAR MCQs | Intermediate Accounting ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.14 hours
At the outset of the lease, the lessor recognizes a lease receivable and sales revenue (as if the asset had been sold to the lessee). ... At the end of the lease term ...
  
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Hedging of Foreign Currency using Forward Contract | Advanced Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.52 hours
Describe a forward exchange contract. A forward exchange contract is an agreement to exchange currencies of two different countries at a specified rate (the ...
  
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Fair Value Hedge Foreign Currency | Advanced Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.3 hours
Explain the use of forward contracts as a hedge of an unrecognized firm commitment. In many cases, the firm enters into an agreement to purchase or sell goods ...
  
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Cash Flow Hedge Foreign Currency | Advanced Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.19 hours
Identify some of the common situations in which a forward exchange contract can be used as a hedge. Hedges may be used to hedge a foreign currency ...
  
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Accounting for Admission of a New Partner (Pt 3 of 5) | Advanced Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.37 hours
A choice between the bonus and the goodwill methods for recording the formation of a partner- ship is needed if the amounts contributed by each partner do not ...
  
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My Youtube channel offers a growing number of free accounting lectures and accounting courses tha...

Accounting for Withdrawal of a Partner (Pt 4 of 5) | Advanced Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.26 hours
Under the goodwill method of accounting for changes in partnership membership, the capital interest assigned to the new or withdrawing partner implies a ...
  
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Allocation of Income/Loss | Partnership Accounting (Pt 2 of 5) | Advanced Accounting | ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.32 hours
Common agreements to allocate partnership net income or loss include using (1) fixed ratios, (2) a ratio based on the partners' capital balances, (3) an implicit ...
  
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Accounting for Partnerships (Pt 1 of 5) | Advanced Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.53 hours
Describe the characteristics of a general partnership, a limited partnership, and a joint venture. In a general partnership, the partners can bind the partnership ...
  
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