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Accounting for Impairments

Accounting impairments are a reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount.This lecture discusses accounting for impairments. You will learn how to calculate charges on long-lived assets and how to calculate impairment reversals on long-lived assets.

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01
Accounting for Equity Investments
02
Accounting for Business Combinations
03
Accounting for Mergers and Acquisitions (Noncontrolling Interest)
04
Accounting for Impairments
05
Accounting for M&A Consolidation Using Equity Method
06
Consolidations with Cost Method And Equity Method
07
Consolidation Accounting and Inter-corporate Transactions
08
Consolidation Accounting and Inter-corporate Land Sales
09
Consolidation Accounting and Inter-corporate Depreciable Asset Sales
10
Preparing a Consolidate Cash Flow Statement
11
Consolidation Accounting: Changes in Equity Ownership
12
Accounting: Consolidations with Indirect Control
13
Accounting: Consolidating Special Purpose Entities
14
Accounting for Joint Arrangements
15
Accounting: Deferred Income Taxes in Business Combinations
16
Consolidation Accounting: Segment Reporting
17
Accounting for Foreign Exchange Transactions
18
Accounting for Foreign Exchange Transactions
19
Consolidation Accounting: Foreign Currency Translation

Topics

Financial Analysis