In this video, we discuss what are different type of investment valuation methods like amortized cost method, fair value method, equity method, consolidation method.
"Everything I said about companies in this video is for educational purposes only. Not intended to promote, disparage or insult any particular company."
Link for Notes
drive.google.com/file/d/1PV8O...
Link for MCQ Questions
drive.google.com/drive/folder...
00:00 Introduction
01:20 Initial Recording of Intangible Assets
05:38 Purchased Patent
09:25 Franchises
12:02 Leasehold Improvements
15:13 Trademark
19:19 Copyright
23:19 Impairment of limited life Intangible Assets
27:08 Impairment of Indefinite Lived Intangible Assets
30:38 Goodwill
34:05 Goodwill Impairment
35:24 Example for Goodwill impairment
41:07 Bargain Purchase
RABEEH OVUNGAL
#cmausa #cmausapart1 #cmamalayalam #externalfinancialreportingdecisions #part1
23 июл 2024
