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A short course of lectures
«Long-Term Assets»





Dividends and InterestThe Issue PriceGoodwillTaking a "Big Bath"Interest CostSpreadsheet SoftwareAn IllustrationThe Straight-Line MethodHeld to Maturity SecuritiesRecording the Initial InvestmentsLump-Sum AcquisitionsEconomic Entity Concept and ControlDisposal of PP&ETax LawsExchanges Lacking Commercial SubstanceThe Units-of-Output MethodThe Double-Declining Balance MethodSpreadsheet SoftwarePP&E Costs Subsequent to Asset AcquisitionThe Fair Value Measurement OptionProfessional JudgmentSome Specific IntangiblesLong-Term InvestmentsFractional Period DepreciationAn Impairment ExampleTraining CostsChanges in EstimatesThe Equity Method of AccountingAccounting for Asset ExchangesFractional Period DepreciationIllustration of Bonds Purchased at a DiscountAccounting IssuesThe Consolidated Balance SheetAn Amortization ExampleCommercial SubstanceIllustration of Bonds Purchased at a PremiumEquipment LeasesWhat Costs are Included in Property, Plant, and EquipmentIntangiblesFractional Period DepreciationThe Consolidated Income StatementProperty, Plant and EquipmentThe Sum-of-the-Years'-Digits MethodCost to Assign to Items of Property, Plant, and EquipmentIntent-Based AccountingThe Balance Sheet AppearanceRestoration and ImprovementNatural ResourcesRecording the Initial InvestmentsDepreciation MethodologyAssets ImpairmentSome Important TerminologyDepletion CalculationsOther Comprehensive IncomeAvailable for Sale SecuritiesIllustration of Bonds Purchased at ParAlternatives to DDBA Distinction Between Land and Land ImprovementsAlternative: A Valuation Adjustments AccountMany MethodsAdvanced PP&E Issues/ Natural Resources/ IntangiblesSpreadsheet SoftwareMateriality ConsiderationsInvestments Requiring ConsolidationBootService Life and Cost AllocationEquipment Used to Extract Natural Resources
 
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