Intangible assets (for the @CFA Level 1 exam)

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Intangible assets (for the @CFA Level 1 exam) explores the treatment of internally generated intangibles under IFRS and US GAAP, with particular focus on the distinction between costs incurred in the research and development stages of projects and the treatment of software development activity.

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6 окт 2024

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Комментарии : 15

@financnifitness2583 Год назад

It is so unfortune, you do not have courses for CFA, I would be the first one to buy them!! Your ability to explain and demonstrate these concepts is so great and so rare here! Thank you so much :)

@letmeexplaincfa Год назад

Thank you very much for the comment, and your ongoing support on this channel :) I hope I can get the course for L1 up and running this Autumn, followed by courses for L2 and L3, so maybe you will have a chance to use these products at some stage ;)

@stevewilson5570 29 дней назад

thank you so much this helped clarify this confusing topic

@bisalroy3162 2 месяца назад

Thanks Sir, for this videos. ❤

@ponzybrotha53 Год назад

Wow you are amazing ! My CFA is in a week thank god I found these !

@letmeexplaincfa Год назад

Thank you som much ... good luck!!!

@antonioromero878 Год назад

I agree they're extremely helpful. Can't emphasize enough. Subscribed!

@pranavjain9376 8 месяцев назад

4. Ferdinand, Inc., is developing software for internal use within its business operations. Assuming Ferdinand follows U.S. GAAP, which of the following statements is least accurate? A. The software development costs can only be capitalized once the software is technically feasible. B. Capitalized software development will increase earnings in the year of capitalization but reduce earnings in subsequent periods. C. The software development costs should be capitalized once it is probable that the software will be completed and used as intended.

@pranavjain9376 8 месяцев назад

What should be the answer ? Also are theory questions more in exam or numerical?

@felipecanal3694 Год назад

Your videos are incredible! How do you avoid having reflections on the glass?

@letmeexplaincfa Год назад

Thank you! Yes reflections can be a bit of a nightmare. It really comes down to very careful positioning of the lights. I have four strong studio lamps which are placed in such a way that that they do not reflect into the camera lens. We also eliminate extrenal light sources and finally, use a good polarisation filter on the camera which cuts a lot of the reflections out.