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
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
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