Faculty: CHRISTIAN E. WURST Jr. Tags: Generally Accepted Accounting Principles (GAAP)impairmentintangible assetInternational Financial Reporting Standards (IFRS)Residual Value (RV)service lifevalue
Accounting for Inventory II Total Running Time: 17:31 average cost, Cost of Goods Sold (COGS), cost of inventory, First In First Out (FIFO), Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), specific identification, Weighted Average (WAVG) Accounting for Inventory II
Accounting for Inventory III Total Running Time: 18:20 Cost of Goods Sold (COGS), cost of inventory, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), Last In First Out (LIFO) Accounting for Inventory III
Accounting for Inventory IV Total Running Time: 20:11 change in inventory, cost of inventory, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), inventory errors, LMC, lower of cost or market, value Accounting for Inventory IV
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 for the Acquisition of Property, Plant, & Equipment I Total Running Time: 33:35 cost, cost allocation, donation, equity securities, exchange, individual, initial cost, intangible asset, lump sum, natural resource, purchase price Accounting for the Acquisition of Property, Plant, & Equipment I
Accounting for the Acquisition of Property, Plant, & Equipment II Total Running Time: 28:31 capitalized interest, cost of inventory, dispositions, exchanges, Generally Accepted Accounting Principles (GAAP), intangible asset, International Financial Reporting Standards (IFRS), nonmonetary, self constructed asset Accounting for the Acquisition of Property, Plant, & Equipment II
Accounting for the Acquisition of Property, Plant, Equipment I Total Running Time: 33:35 cost, cost allocation, donation, equity securities, exchange, individual, initial cost, intangible asset, lump sum, natural resource, purchase price Accounting for the Acquisition of Property, Plant, Equipment I
Audit Reports Part 1 Total Running Time: 31:05 departure from promulgated principle, emphasis of matter, Generally Accepted Accounting Principles (GAAP), internal control over financial reporting, non-public, reports involving other auditors, Sarbanes-Oxley Act, standard unqualified audit report, substantial doubt, US public company Audit Reports Part 1
Brand Equity Total Running Time: 07:14 brand name, evoked set, global, recall, recognize, value, worth Brand Equity
Components of Shareholders Equity II Total Running Time: 34:37 cash dividends, dividend dates, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), property dividends, Retained Earnings, retired shares, share buybacks, stock dividends, stock splits, treasury stock Components of Shareholders Equity II
Current Liabilities and Contingencies II Total Running Time: 15:20 assessment, Financial Accounting Standards Board (FASB), Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), statement no. 5, unasserted claim Current Liabilities and Contingencies II
Dollar Value LIFO Total Running Time: 11:38 Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), Last In First Out (LIFO) Dollar Value LIFO
Entries for Change in Accounting Principle vs. Estimate Total Running Time: 24:46 completed contract, entry for estimate change, financial statement, First In First Out (FIFO), Generally Accepted Accounting Principles (GAAP), Last In First Out (LIFO), percent completion, principle change Entries for Change in Accounting Principle vs. Estimate
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
Financial Accounting Fundamentals Part 1 Total Running Time: 37:09 adjusting entries, Closing Journal Entry (CJE), debits vs credits, general journal, general ledger, Generally Accepted Accounting Principles (GAAP), GJ and GL, JE and AJE, journal entries, real vs nominal accounts Financial Accounting Fundamentals Part 1
Financial Management Goals and Constraints Total Running Time: 19:44 cash flow, Corporation, partnership, Sole Proprietorship, value Financial Management Goals and Constraints
Financial Statements Total Running Time: 35:13 Balance Sheet (BS), cash flow, Generally Accepted Accounting Principles (GAAP), market value, Matching Principle Financial Statements
Income Statement Total Running Time: 13:42 accrual accounting, assumptions, Generally Accepted Accounting Principles (GAAP), income statement, investors, Matching Principle Income Statement
Introduction to Accounting Part 2 Total Running Time: 20:07 accrual accounting, Cash Accounting, Credit, Debit, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS) Introduction to Accounting Part 2
Introduction to Financial Accounting Total Running Time: 19:13 accounting standards, accrual, Generally Accepted Accounting Principles (GAAP) Introduction to Financial Accounting
Lease Accounting 13: Lessor Direct Financing Lease Total Running Time: 12:37 dealer, Direct Financing (DF) Lease (DFL), Guaranteed vs. unguaranteed, manufacturer, Net Investment in Lease (NIL - DF), Residual Value (RV) Lease Accounting 13: Lessor Direct Financing Lease
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
Property, Plant, & Equipment Depreciation and Impairment I Total Running Time: 35:36 DDB, depreciation, double declining balance, improvements, intangible asset, maintenance, method, periodic, PP&E, rearrangements, repairs, SL, straight line, time-based, units of production Property, Plant, & Equipment Depreciation and Impairment I
Regulatory and Buisiness Trend Implications Total Running Time: 11:53 International Financial Reporting Standards (IFRS), regulatory environment, Trends in Business Regulatory and Buisiness Trend Implications
Relative Valuation Total Running Time: 19:41 company, Comparables Group, Economic Underpinning, Valuation Multiples, value Relative Valuation
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
Revenue Recognition Pt2 Total Running Time: 26:37 completed contract, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), long term contract, percentage of completion, profitability, ratio Revenue Recognition Pt2
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
Stock Valuation Non Constant Growth Total Running Time: 09:22 Dividend Yield, Non Normal Growth, Return on Stock, Stock, value Stock Valuation Non Constant Growth
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 Least You Need to Know Total Running Time: 35:07 accrual, Asset, Balance Sheet (BS), Cash Basis, Conservatism, Debits and Credits, Dividends, Expanded Accounting Equation, expense, Gain, Generally Accepted Accounting Principles (GAAP), Historical Cost, income statement, International Financial Reporting Standards (IFRS), Liability, Loss, net income, Retained Earnings, Revenue, statement of cash flows (SCF), Stockholders Equity The Least You Need to Know
Value and Healthcare Costs Total Running Time: 23:12 Health Care Expenditures, Healthcare Costs, value, value proposition Value and Healthcare Costs
VRIO Analysis Total Running Time: 19:26 competitive advantage, Core Competencies, diversification, rareness, value, viro VRIO Analysis
WACC Example Total Running Time: 06:27 return, value, Weighted Average Cost of Capital (WACC) WACC Example