Section 1 : Introduction

Lecture 1 INTRODUCTION TO BRAINMEASURES PROCTOR SYSTEM Pdf

Section 2 : Accounting for the Acquisition of Tangible and Intangible Assets

Lecture 2 Recording the purchase of a sports franchise 4:16
Lecture 3 A basic purchase 4:48
Lecture 4 A basket purchase 3:55
Lecture 5 Acquiring an entire business 4:20

Section 3 : Depreciation, Amortization, and Depletion

Lecture 6 The old Blockbuster Video case 4:37
Lecture 7 Straight-line depreciation and book value 3:8
Lecture 8 Accelerated depreciation and income taxes 4:18
Lecture 9 Difference between depreciation and amortization 4:28

Section 4 : Impairment of Tangible Assets

Lecture 10 Rio Tinto buys a coal mine in Mozambique 3:46
Lecture 11 The strange tangible asset impairment test in US GAAP 4:21
Lecture 12 Practice with tangible asset impairment computations 4:38
Lecture 13 A big bath Strategic reporting of impairment losses 3:39

Section 5 : Impairment of Intangible Assets

Lecture 14 Why did Microsoft buy Nokia 2:57
Lecture 15 Intangible asset impairment test for finite-lived intangibles 4:34
Lecture 16 Intuitive impairment test for infinite-lived intangibles 4:27

Section 6 : Impairment of Goodwill

Lecture 17 The ill-fated AOL-Time Warner merger 3:10
Lecture 18 The new goodwill impairment rule 4:21
Lecture 19 The old and costly goodwill impairment rule 4:5
Lecture 20 Case study in goodwill impairment HP and Autonomy 2:21

Section 7 : Writing Assets Up

Lecture 21 Does Coca-Cola have more cash or more fixed assets 3:37
Lecture 22 The upward revaluation option under International Financial Reporting Standards (IFRS) 4:31

Section 8 : Conclusion

Lecture 23 What will we report in the future, cost or fair value 3:47