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1549 free courses & lectures available for Tax Accounting

Interest Capitalization | Self-Constructed Assets | Intermediate Accounting| CPA Exam F...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.56 hours
When machinery and equipment to be used by an entity are constructed rather than purchased, a problem exists concerning the allocation of overhead costs.
  
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Valuation of Property, Plant, and Equipment | Intermediate Accounting | CPA Exam FAR | ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.38 hours
A number of accounting problems are involved in the acquisition and valuation of fixed assets. In general, an asset should be recorded at the fair market value of ...
  
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Exchanges of Non-Monetary Assets | Intermediate Accounting | CPA Exam FAR | Chp 10 p 4

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.78 hours
Nonmonetary assets such as inventory or property, plant, and equipment are items whose price may change over time. Controversy exists in regard to...
  
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Costs Subsequent to Acquisition | Intermediate Accounting | CPA Exam FAR | Chp 10 p 5

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.23 hours
Costs related to plant assets that are incurred after the asset is placed in use are either added to the asset account (capitalized) or charged against operations...
  
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Disposition of Property, Plant and Equipment | Intermediate Accounting | CPA Exam FAR |...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.21 hours
When a plant asset is disposed of, the accounting records should be relieved of the cost and accumulated depreciation associated with the asset. Depreciation...
  
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Impairment Losses | Intermediate Accounting | CPA Exam FAR | Chp 11 p 4

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.36 hours
The process to determine an impairment loss is (a) review events for possible impairment, (b) if events suggest impairment, determine if the sum of...
  
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Example E11-22: Depletion Expense | Intermediate Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.08 hours
Depletion refers to the process of allocating the cost of natural resources (wasting assets). The depletion base for natural resources includes acquisition...
  
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Example E11-16: Impairment of an Asset | Intermediate Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.13 hours
The process to determine an impairment loss is (a) review events for possible impairment, (b) if events suggest impairment, determine if the sum of...
  
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Example BE 11-4: Partial Year DDB Depreciation | Intermediate Accounting | CPA Exam FAR

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.06 hours
The depreciation method selected for a particular asset should be systematic and rational. Depreciation methods may be classified as: A. Activity method....
  
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Goodwill Calculation and Impairment of Goodwill | Intermediate Accounting | CPA Exam FA...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.44 hours
In a business combination, the cost (purchase price) is assigned where possible to the identifiable tangible and intangible net assets, and the remainder is...
  
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