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The FASB Codification

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1. Accounting
The FASB Codification

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Faculty:
- A.J. Kreimer
Tags:
- Financial Accounting Standards Board (FASB)
- Generally Accepted Accounting Principles (GAAP)

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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 III

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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 IV

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Accounting for Stock Options

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

Accounting for the Acquisition of Property, Plant, & Equipment II

Total Running Time: 28:31

cost of inventory, dispositions, exchanges, Generally Accepted Accounting Principles (GAAP), intangible asset, International Financial Reporting Standards (IFRS)

Audit Reports Part 1

Total Running Time: 31:05

Generally Accepted Accounting Principles (GAAP), internal control over financial reporting, Sarbanes-Oxley Act

Components of Shareholders Equity II

Total Running Time: 34:37

cash dividends, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), Retained Earnings, stock dividends, treasury stock

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)

Dollar Value LIFO

Total Running Time: 11:38

Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), Last In First Out (LIFO)

Entries for Change in Accounting Principle vs. Estimate

Total Running Time: 24:46

completed contract, financial statement, First In First Out (FIFO), Generally Accepted Accounting Principles (GAAP), Last In First Out (LIFO)

Fair Value Accounting

Total Running Time: 13:28

fair value option, Generally Accepted Accounting Principles (GAAP)

FASB’s Conceptual Framework

Total Running Time: 31:08

Financial Accounting Standards Board (FASB)

Financial Accounting Fundamentals Part 1

Total Running Time: 37:09

adjusting entries, Generally Accepted Accounting Principles (GAAP), journal entries

Financial Statements

Total Running Time: 35:13

Balance Sheet (BS), cash flow, Generally Accepted Accounting Principles (GAAP), market value, Matching Principle

Income Statement

Total Running Time: 13:42

accrual accounting, assumptions, Generally Accepted Accounting Principles (GAAP), income statement, investors, Matching Principle

Introduction to Accounting Part 2

Total Running Time: 20:07

accrual accounting, Credit, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS)

Introduction to Financial Accounting

Total Running Time: 19:13

accrual, Generally Accepted Accounting Principles (GAAP)

Marjor GAAP/IFRS Differences

Total Running Time: 07:00

Generally Accepted Accounting Principles (GAAP), income taxes, International Financial Reporting Standards (IFRS), property

Property, Plant, & Equipment Depreciation and Impairment II

Total Running Time: 24:09

Generally Accepted Accounting Principles (GAAP), intangible asset, International Financial Reporting Standards (IFRS), Residual Value (RV), value

Revenue and Expense Recognition

Total Running Time: 06:35

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

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

Status of IFRS acceptance and the SEC

Total Running Time: 06:17

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

The Least You Need to Know

Total Running Time: 35:07

accrual, Asset, Balance Sheet (BS), Cash Basis, Conservatism, Dividends, expense, Generally Accepted Accounting Principles (GAAP), income statement, International Financial Reporting Standards (IFRS), Liability, Loss, net income, Retained Earnings, Revenue, statement of cash flows (SCF)

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