Section 1 : Introduction
Lecture 1 INTRODUCTION TO BRAINMEASURES PROCTOR SYSTEM

Section 2 : Accounting for the Acquisition of Tangible and Intangible Assets
Lecture 1 Recording the purchase of a sports franchise 00:04:16 Duration
Lecture 2 A basic purchase 00:04:48 Duration
Lecture 3 A basket purchase 00:03:55 Duration
Lecture 4 Acquiring an entire business 00:04:20 Duration

Section 3 : Depreciation, Amortization, and Depletion
Lecture 1 The old Blockbuster Video case 00:04:37 Duration
Lecture 2 Straight-line depreciation and book value 00:03:08 Duration
Lecture 3 Accelerated depreciation and income taxes 00:04:18 Duration
Lecture 4 Difference between depreciation and amortization 00:04:28 Duration

Section 4 : Impairment of Tangible Assets
Lecture 1 Rio Tinto buys a coal mine in Mozambique 00:03:46 Duration
Lecture 2 The strange tangible asset impairment test in US GAAP 00:04:21 Duration
Lecture 3 Practice with tangible asset impairment computations 00:04:38 Duration
Lecture 4 A big bath Strategic reporting of impairment losses 00:03:39 Duration

Section 5 : Impairment of Intangible Assets
Lecture 1 Why did Microsoft buy Nokia 00:02:57 Duration
Lecture 2 Intangible asset impairment test for finite-lived intangibles 00:04:34 Duration
Lecture 3 Intuitive impairment test for infinite-lived intangibles 00:04:27 Duration

Section 6 : Impairment of Goodwill
Lecture 1 The ill-fated AOL-Time Warner merger 00:03:10 Duration
Lecture 2 The new goodwill impairment rule 00:04:21 Duration
Lecture 3 The old and costly goodwill impairment rule 00:04:05 Duration
Lecture 4 Case study in goodwill impairment HP and Autonomy 00:02:21 Duration

Section 7 : Writing Assets Up
Lecture 1 Does Coca-Cola have more cash or more fixed assets 00:03:37 Duration
Lecture 2 The upward revaluation option under International Financial Reporting Standards (IFRS) 00:04:31 Duration

Section 8 : Conclusion
Lecture 1 What will we report in the future, cost or fair value 00:03:47 Duration