A.J. Kreimer's Videos

Accounting for Cash Flow Hedges

Total Running Time: 12:26

cash flow, Commodities, commodity cash flow hedges, hedges, journal entries, swap cash flow hedges

Accounting for Cash Flow Hedges

Accounting for Fair Value Hedges

Total Running Time: 19:56

commodity fair value hedges, journal entries, swap fair value hedges

Accounting for Fair Value Hedges

Accounting for Stock Options

Total Running Time: 10:53

compinsation, expensing options, Generally Accepted Accounting Principles (GAAP), journal entries, stock option accounting, stock options

Accounting for Stock Options

Accounting Numbers in Compensation Packages

Total Running Time: 06:59

accounting based incentives, Compinsation contracts, earnings management, long term incentives, short term incentives, typical bonuses

Accounting Numbers in Compensation Packages

Cash Flows – Direct Method

Total Running Time: 11:57

Balance Sheet (BS), cash flow statement, direct method, income statement, Operating Cash Flow (OCF)

Cash Flows – Direct Method

Constructive Capitialization of Leases

Total Running Time: 11:02

Constructive Capitalization of leases, footnote data, journal entries, minimum lease payments, Operating Leases

Constructive Capitialization of Leases

Fair Value Accounting

Total Running Time: 13:28

fair value disclosures, Fair Value Hierarchy, fair value option, Generally Accepted Accounting Principles (GAAP)

Fair Value Accounting

Fin 48 Disclosures

Total Running Time: 04:24

disclosures, Fin 48, tax footnote

Fin 48 Disclosures

Income Statement Format

Total Running Time: 09:16

discontinued operations, extraordinary items, layout, special items, sustainable vs transitory earnings

Income Statement Format

Indirect Methods for Cash Flow

Total Running Time: 15:30

adjustment for moving from accrual accounting to cash, depreciation expense number, disclosure rules, non cash items, non operating items, t-account accumulated depreciation

Indirect Methods for Cash Flow

Institutional Setting for GAAP

Total Running Time: 13:19

adversarial nature, financial statement purpose, international perspective

Institutional Setting for GAAP

Interpreting the Tax Footnote

Total Running Time: 06:03

common asset, effective tax rate, income tax accrual from footnote, liabilityt deferrals, tax footnote, valuation allowance

Interpreting the Tax Footnote

Intro to Hedge Accounting

Total Running Time: 13:51

cash flow, fair value hedges, forward contracts, future contracts, hedge, hedge accounting rules, interest rate swaps, offset risk

Intro to Hedge Accounting

Investing and Financing Cash Flows

Total Running Time: 11:59

change in cash, financing cash flows, financing section, investing cash flows, Investing section

Investing and Financing Cash Flows

Levitt Article

Total Running Time: 04:24

earnings management, Securities and Exchange Commission (SEC)

Levitt Article

Marjor GAAP/IFRS Differences

Total Running Time: 07:00

equipment, Generally Accepted Accounting Principles (GAAP), impairments, income taxes, International Financial Reporting Standards (IFRS), inventories, plant, property, uncertain tax benefits

Marjor GAAP/IFRS Differences

Ratios

Total Running Time: 10:06

profitability ratios, Ratios, ROCE

Ratios

Revenue and Expense Recognition

Total Running Time: 06:35

Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), recognition rules

Revenue and Expense Recognition

Review of Lease Accounting

Total Running Time: 22:38

Asset, Capital Leases, Liability, Operating Leases

Review of Lease Accounting

Status of IFRS acceptance and the SEC

Total Running Time: 06:17

Financial Accounting Standards Board (FASB), Generally Accepted Accounting Principles (GAAP), IASB, International Financial Reporting Standards (IFRS), Securities and Exchange Commission (SEC), Standards board

Status of IFRS acceptance and the SEC

The Abnormal Earnings Model

Total Running Time: 05:24

abnormal earnings, ROCE

The Abnormal Earnings Model

The FASB Codification

Total Running Time: 08:47

Accounting Standards Codification (ASC), Financial Accounting Standards Board (FASB), Generally Accepted Accounting Principles (GAAP), topical structure

The FASB Codification

The SEC and Earnings Management

Total Running Time: 07:00

accounting errors, accounting restatements, prior period adjustments, revenue recognition criteria, SAB 104

The SEC and Earnings Management

Valuation and the Financial Statements

Total Running Time: 07:07

current earnings, Free Cash Flow (FCF), stock price valuation, Valuation, zero growth example

Valuation and the Financial Statements