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Asset Impairment and Liability Accounting · LearnSpace
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Asset Impairment and Liability Accounting

Курс от EDUCBA
Уровень не указан≈ 10.3 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

Master asset impairment, asset valuation, and liability accounting with practical real-world applications. Build the skills to analyze financial statements and apply accounting concepts with confidence. This course provides a clear understanding of long-lived assets, impairment testing, liability recognition, derecognition, extinguishment, and asset disposal scenarios. Learners also explore cash flow estimation, discontinued operations, joint obligations, and unused customer balances through practical examples. By the end, learners will be able to interpret financial statements, make informed accounting judgments, and handle complex reporting scenarios relevant for corporate accounting, finance, audit, and professional development.

Навыки, которые вы освоите

Financial AccountingDepreciationBusiness ReportingCash FlowsFixed AssetEstimationStandard Accounting PracticesBusiness RequirementsCash Flow ForecastingFinancial ReportingInsuranceRevenue RecognitionTechnical AccountingBusiness OperationsFinancial Statement AnalysisAccrualsAccountingOperationsBusinessAsset Management

Программа курса

5 модулей · 63 учебных материалов

01Foundations of Long-Lived Assets15 материалов

Getting Started with PPE Accounting

Introduction to ASC 360 Property Plant and EquipmentВидеоInitial MeasurementВидеоImpairment StepsВидеоGetting Started with PPE AccountingЗадание

Identifying and Assessing Impairment

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EDUCBA

Преподаватель курса

Asset Impairment and Liability Accounting
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Обучение на Coursera

≈ 10.3 ч

5 модулей

Язык: Английский

Часть программы вашего университета
Indicators of ImpairmentВидео
Test for RecoverabilityВидео
Test for Recoverability ContinuesВидео
Identifying and Assessing ImpairmentЗадание

Asset Group Dynamics & Cash Flow Basics

Debt in Asset GroupsВидеоCash Flow Estimation ApproachВидеоWorking on Example 1ВидеоAsset Group Dynamics & Cash Flow BasicsЗаданиеApplying Impairment Testing & Cash Flow Analysis in PPEDIALOGUE Foundations of Long-Lived AssetsЗаданиеAnalyzing Impairment Indicators and Recoverability for PPE AssetsDIALOGUE
02Applying Impairment Models in Practice13 материалов

Judgment and Estimation in Impairment

Judgement and EstimatesВидеоWorking on Example 2ВидеоEstimating Cash FlowsВидеоJudgment and Estimation in ImpairmentЗадание

Advanced Cash Flow Applications

Working on Example 3ВидеоMeasurement of ImpairmentВидеоLong Lived Assets to be Disposed off other than SaleВидеоAdvanced Cash Flow ApplicationsЗадание

Asset Disposal Concepts

Long Lived Assets to be Disposed by SaleВидеоWorking on Example 4ВидеоMeasurement - Long Lived Assets HFSВидеоAsset Disposal ConceptsЗаданиеApplying Impairment Models in PracticeЗадание
03Asset Disposal, Reporting & Strategic Impact13 материалов

Real Estate and Complex Disposals

Real Estate SaleВидеоWorking on Example 5 6 and 7ВидеоDiscontinued OperationВидеоReal Estate and Complex DisposalsЗадание

Discontinued Operations Deep Dive

Discontinued Operation ContinuesВидеоReporting Discontinued OperationsВидеоDisclosures of Disposals of Components an EntityВидеоDiscontinued Operations Deep DiveЗадание

Strategic Ownership & Entity Considerations

Retaining an Equity Method InvestmentВидеоIndividual Significant ComponentВидеоParent Entity and Entity RJВидеоStrategic Ownership & Entity ConsiderationsЗадание Asset Disposal, Reporting & Strategic ImpactЗадание
04Introduction to Liabilities & Derecognition13 материалов

Foundations of Liability Accounting

Introduction to ASC 405 Liabilities (US GAAP)ВидеоExtinguishment of LiabilitiesВидеоDerecognitionВидеоFoundations of Liability AccountingЗадание

Applying Liability Extinguishment

Application of Liability ExtinguishmentВидеоInsurance Related AssessmentВидеоJoint and Several Liability ArrangementsВидеоApplying Liability ExtinguishmentЗадание

Complex Liability Structures

Joint and Several Litigation LiabilityВидеоJoint and Several Liability Arrangements ContinuesВидеоWorking on Example 3ВидеоComplex Liability StructuresЗадание Introduction to Liabilities & Derecognition Задание
05Advanced Liability Topics & Disclosures9 материалов

Revenue Breakage and Recognition

Recognition of BrekageВидеоMore on Recognition of BrekageВидеоOverview ASC 405 - 20ВидеоRevenue Breakage and RecognitionЗадание

Practical Applications and Case Work

Working on Example 5 and 6ВидеоDisclosuresВидеоPractical Applications and Case WorkЗаданиеAdvanced Liability Topics & DisclosuresЗаданиеEvaluating Impairment and Liability Decisions in Financial ReportingDIALOGUE