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1423 free courses & lectures available for Financial Accounting

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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Intangible Assets | Intermediate Accounting | CPA Exam FAR | Chp 12 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.36 hours
The characteristics of an intangible asset are: (1) they lack physical existence, and (2) they are not a financial instrument. The most common types of intangible...
  
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Example: Goodwill Impairment | Intermediate Accounting | CPA Exam FAR | Chp 12 p 3

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.13 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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My Youtube channel offers a growing number of free accounting lectures and accounting courses tha...

Current Liabilities | Intermediate Accounting | CPA Exam FAR | Chp 13 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.49 hours
liabilities as “probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other ...
  
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Short-Term Obligations Expected to Be Refinanced | Intermediate Accounting | CPA Exam F...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.42 hours
Short-term obligations are debts scheduled to mature within one year after the date of a company's balance sheet or within its operating cycle, whichever is ...
  
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Employee Related Liabilities | Intermediate Accounting | CPA Exam FAR | Chp 13 p 3

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.54 hours
Companies also report as a current liability amounts owed to employees for salaries or wages at the end of an accounting period. In addition, they often also ...
  
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Loss Contingency and Estimated Liability | Intermediate Accounting | CPA Exam FAR | Chp...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.68 hours
Loss Contingencies Loss contingencies involve possible losses. A liability incurred as a result of a loss contingency is by definition a contingent liability.
  
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Presenting current liabilities and contingencies Ch 13 p 5-Intermediate Accounting CPA ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.17 hours
current liabilities, contingencies, loss contingency, ratio analysis, current assets, current liabilities, short term debt, return on asset, dupont model, gross profit, ...
  
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