Core Accounting Concepts

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19 lessons0%

Accounting for Equity Investments

Accounting for Business Combinations

Accounting for Mergers and Acquisitions (Noncontrolling Interest)

Accounting for Impairments

Accounting for M&A Consolidation Using Equity Method

Consolidations with Cost Method And Equity Method

Consolidation Accounting and Inter-corporate Transactions

Consolidation Accounting and Inter-corporate Land Sales

Consolidation Accounting and Inter-corporate Depreciable Asset Sales

Preparing a Consolidate Cash Flow Statement

Consolidation Accounting: Changes in Equity Ownership

Accounting: Consolidations with Indirect Control

Accounting: Consolidating Special Purpose Entities

Accounting for Joint Arrangements

Accounting: Deferred Income Taxes in Business Combinations

Consolidation Accounting: Segment Reporting

Accounting for Foreign Exchange Transactions

Consolidation Accounting: Foreign Currency Translation

Lesson 4 of 19

Accounting for Impairments

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Accounting impairments are a reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount.This lecture discusses accounting for impairments. You will learn how to calculate charges on long-lived assets and how to calculate impairment reversals on long-lived assets.