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1232 free courses & lectures available for Cost Accounting

Net Asset and Stock Acquisitions - Consolidations | Advanced Accounting | CPA Exam FAR ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.22 hours
asset acquisition, stock acquisition, mergers, consolidations, acquisitions, consolidated financial statements, acquirer, acquiree, Investment in Subsidiary, ...
  
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Example: Excess Earnings to Estimate Goodwill | Advanced Accounting | CPA Exam FAR | Ch...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.18 hours
asset acquisition, stock acquisition, mergers, consolidations, acquisitions, consolidated financial statements, acquirer, acquiree, Investment in Subsidiary, ...
  
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Example: Deferred Tax Asset/Liability (19-1 to 19-8) Intermediate Accounting | CPA Exam...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.37 hours
Deferred tax asset, deferred tax liability, income tax expense, income tax payable, future taxable amount, temporary difference, permanent difference, future ...
  
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Example: Deferred Tax Asset/Liability (19-9 to 19-15) Intermediate Accounting | CPA Exa...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.34 hours
Deferred tax asset, deferred tax liability, income tax expense, income tax payable, future taxable amount, temporary difference, permanent difference, future ...
  
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Identify Separate Performance Obligations (New FASB)| Intermediate Accounting| CPA Exam...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.17 hours
First there must be a determination whether a valid contract exists. A contract is an agreement between two or more parties that creates enforceable rights or ...
  
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Revenue Recognition: Identify Contract (New FASB)| Intermediate Accounting | CPA Exam F...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.31 hours
Revenue recognition practices are currently the most prevalent reason for accounting restatements. In response to fraudulent activities—and the increasing...
  
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Determine Transaction Price (New FASB) | Intermediate Accounting | CPA Exam FAR | Chp 1...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.34 hours
Third Step: Determine the Transaction Price 7. The transaction price is the amount of consideration that a company expects to receive from a customer in ...
  
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Allocate Price | Revenue Recognition (New FASB) | Intermediate Accounting | CPA Exam FA...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.32 hours
Fourth Step: Allocating the Transaction Price to Separate Performance Obligations 12. Companies often have to allocate the transaction price to more than one ...
  
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When to Recognize Revenue (New FASB) | Intermediate Accounting | CPA Exam FAR | Chp 18 p5

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.32 hours
eceived, expected value, most likely amount, relative fair value, sales returns and allowances, repurchase agreements, bill and hold, principal agent relationship ...
  
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Special Journals in Accounting | Financial Accounting | CPA Exam FAR | Chp 7 p 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.35 hours
Special journals, cash disbursements journal, cash receipts journal, sales journal, purchases journal, account receivable subsidiary ledger, accounts payable ...
  
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