Chapter 1: Deferred Taxes
1. Advanced Accounting Course Welcome
1:28
2. Course Downloads
Files
3. Introduction to Deferred Taxes
8:26
4. Deferred Tax Liabilities Exercise, Part 1
10:54
5. Deferred Tax Liabilities Exercise, Part 2
3:08
6. Book vs. Tax Basis
1:55
7. Deferred Tax Assets Exercise, Part 1
11:07
8. Deferred Tax Assets Exercise, Part 2
2:39
9. Introduction to NOLs
2:44
10. NOLs illustration
7:27
11. NOLs-related tax journal entries
1:53
12. NOLs exercise solution
7:43
13. Valuation Allowance
4:46
14. Valuation Allowance Journal Entries
3:21
15. Presentation of NOLs in Financials
1:12
Chapter 2: Stock Based Compensation
16. Stock Based Compensation
5:05
17. Stock Based Compensation Accounting: Journal Entries
Reading
Chapter 3: Intercompany Investments
18. Introduction to Intercompany Investments
7:16
19. Trading, Available for Sale & Held to Maturity Securities
6:55
20. Equity Method, Part 1
5:52
21. Equity Method, Part 2
6:37
22. Deferred Taxes & Dividends Received Deductions Arising From Equity Investments
13:39
23. Paying in Excess of Book Value Under Equity Method
6:34
24. Paying in Excess of BV Exercise
9:45
25. Consolidation Method & Noncontrolling Interests, Part 1
7:48
26. Consolidation Method & Noncontrolling Interests, Part 2
10:48
27. Consolidation Method & Paying in Excess of BV
14:48
28. Advanced Accounting Review 1
Quiz
Chapter 4: Debt Accounting; PIK; Capitalized Interest; OID & OIP
29. Introduction & PIK Debt
5:44
30. Capitalized Interest
3:21
31. Original Issue Discount
4:34
32. OID Zero Coupon Exercise
6:29
33. OID With Coupon Exercise
4:41
34. OIP With Coupon Exercise
3:43
35. Debt Accounting: Financing Fees
Reading
36. Deferred Taxes Arising from OID & OIP
3:21
37. Deferred Taxes Arising from OID & OIP, Exercise 1
14:29
38. Deferred Taxes Arising from OID & OIP, Exercise 2
4:17
39. Deferred Taxes Arising from OID & OIP, Exercise 3
4:58
Chapter 5: Lease Accounting
40. Introduction to Lease Accounting
2:22
41. Lease accounting IFRS vs. US GAAP
4:44
42. Lease Presentation on the Balance Sheet
5:30
43. Operating Lease Accounting Overview
2:49
44. Exercise: Straight-Line Rent Expense
3:34
45. Exercise: ROU and Lease Liability Initial Entries
4:08
46. Imputed Interest
2:16
47. ROU Depreciation Amortization
5:59
48. Lease Liability Accounting
3:32
49. ROU Asset and Lease Liability Roll-Forward
5:15
50. Operating Lease Journal Entries
2:02
51. Finance vs Operating Lease Classification
2:38
52. Finance Lease Accounting
5:00
53. Finance Lease Roll Forwards
3:30
54. Lease Footnote Disclosures
3:22
55. Cash Flow Statement Leases Presentation
4:56
56. Lease Accounting Summary
2:36
Chapter 6: Lease Accounting Nuances
57. Impact of Lease Commencement Payment
6:18
58. Lease Liability Rollforward Walk Though
4:42
59. ROU Exercise: Operating Leases
2:24
60. ROU Exercise: Operating Leases Walk Through
1:13
61. Exercise: Finance Leases
3:11
Chapter 7: Stock Sale v Asset Sale
62. Stock Sale v. Asset Sale Intro
2:43
63. Tax Basis Step Ups in Stock sale vs Asset sale
5:34
64. Quantifying PV of Acquirer Tax Benefits in Tax Basis Step Up
4:58
65. Seller Preferences in M&A Deal Structuring
3:51
66. Calculating Target Proceeds in M&A in Asset vs. Stock Sale
9:54
67. Taxable Sales: Introduction and Acquirer Perspective
3:15
68. Taxable Sales including 338(h)(10): Target Perspective
3:07
69. NOLs in M&A
2:02
70. NOLS in M&A exercise
6:48
71. NOLs for 80%+ owned subsidiaries
1:21
72. Selling S-Corporations and subsidiaries
2:09
73. Aggregate Deemed Sales Price (ADSP)
1:56
74. Taxable Sales Exercise
11:28
75. Nontaxable Sales
3:46
76. Advanced Accounting Review 3
Quiz