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Home arrow Accounting arrow Long-Term Assets

A short course of lectures
«Long-Term Assets»





Available for Sale SecuritiesEquipment Used to Extract Natural ResourcesMateriality ConsiderationsTax LawsThe Balance Sheet AppearanceThe Issue PriceFractional Period DepreciationDisposal of PP&ECost to Assign to Items of Property, Plant, and EquipmentAdvanced PP&E Issues/ Natural Resources/ IntangiblesNatural ResourcesIntangiblesDepreciation MethodologyDividends and InterestFractional Period DepreciationTaking a "Big Bath"The Sum-of-the-Years'-Digits MethodAlternatives to DDBSome Specific IntangiblesAn Amortization ExampleLong-Term InvestmentsOther Comprehensive IncomePP&E Costs Subsequent to Asset AcquisitionThe Straight-Line MethodSpreadsheet SoftwareInvestments Requiring ConsolidationRecording the Initial InvestmentsThe Double-Declining Balance MethodWhat Costs are Included in Property, Plant, and EquipmentEquipment LeasesAn Impairment ExampleCommercial SubstanceAccounting for Asset ExchangesSpreadsheet SoftwareIllustration of Bonds Purchased at a PremiumIntent-Based AccountingProperty, Plant and EquipmentChanges in EstimatesMany MethodsGoodwillAlternative: A Valuation Adjustments AccountAssets ImpairmentInterest CostRecording the Initial InvestmentsEconomic Entity Concept and ControlFractional Period DepreciationIllustration of Bonds Purchased at ParThe Units-of-Output MethodThe Fair Value Measurement OptionThe Equity Method of AccountingThe Consolidated Balance SheetAn IllustrationAccounting IssuesIllustration of Bonds Purchased at a DiscountLump-Sum AcquisitionsSome Important TerminologySpreadsheet SoftwareA Distinction Between Land and Land ImprovementsThe Consolidated Income StatementBootDepletion CalculationsProfessional JudgmentService Life and Cost AllocationTraining CostsRestoration and ImprovementExchanges Lacking Commercial SubstanceHeld to Maturity Securities
 
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