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Home arrow Accounting arrow Long-Term Assets

A short course of lectures
«Long-Term Assets»





Economic Entity Concept and ControlAn Amortization ExampleThe Fair Value Measurement OptionIllustration of Bonds Purchased at ParService Life and Cost AllocationSome Specific IntangiblesFractional Period DepreciationLump-Sum AcquisitionsFractional Period DepreciationFractional Period DepreciationAssets ImpairmentThe Equity Method of AccountingRestoration and ImprovementDisposal of PP&EThe Units-of-Output MethodIntent-Based AccountingOther Comprehensive IncomeSpreadsheet SoftwareIntangiblesSome Important TerminologyMateriality ConsiderationsAn IllustrationAdvanced PP&E Issues/ Natural Resources/ IntangiblesProfessional JudgmentCommercial SubstanceAvailable for Sale SecuritiesInterest CostNatural ResourcesGoodwillCost to Assign to Items of Property, Plant, and EquipmentThe Consolidated Income StatementEquipment LeasesExchanges Lacking Commercial SubstanceTaking a "Big Bath"Alternatives to DDBSpreadsheet SoftwareLong-Term InvestmentsAlternative: A Valuation Adjustments AccountThe Consolidated Balance SheetRecording the Initial InvestmentsThe Balance Sheet AppearanceAccounting for Asset ExchangesThe Issue PriceChanges in EstimatesAccounting IssuesPP&E Costs Subsequent to Asset AcquisitionTax LawsHeld to Maturity SecuritiesInvestments Requiring ConsolidationWhat Costs are Included in Property, Plant, and EquipmentRecording the Initial InvestmentsTraining CostsBootThe Straight-Line MethodEquipment Used to Extract Natural ResourcesProperty, Plant and EquipmentDepletion CalculationsAn Impairment ExampleSpreadsheet SoftwareThe Double-Declining Balance MethodMany MethodsA Distinction Between Land and Land ImprovementsThe Sum-of-the-Years'-Digits MethodIllustration of Bonds Purchased at a PremiumIllustration of Bonds Purchased at a DiscountDividends and InterestDepreciation Methodology
 
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