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AccKnowledge Assets
Course Introduction
Intro: All About Assets (0:33)
Quick Recap
Intro (0:21)
Understand the word (0:45)
Understand the accounting equation (2:13)
Understand the timing (0:45)
Understand the placement (1:04)
Outro (0:23)
Quiz
Defining an Asset
Intro (0:30)
What is IFRS? (0:24)
What is GAAP? (0:41)
What does IFRS say? (0:39)
What deos US GAAP say? (0:32)
Commonalities and differences? (1:04)
How do we decide whether its an expense or an asset? (1:30)
Let's practice (0:43)
Outro (0:20)
Quiz
Frequently Heard Terms
Current and non-current assets (1:05)
Intro (0:23)
Fixed assets (0:32)
Tangible and intangible assets (0:57)
Liquid and illiquid assets (1:04)
Outro (0:23)
Quiz
Our Toolkit
Intro (0:19)
Recognition of assets (0:57)
Measurement of assets (0:20)
Carrying amount (0:46)
Cost (0:59)
Depreciation (1:36)
Useful life (0:24)
Depreciable amount (0:38)
Depreciation methods (0:27)
How do we depreciate then? (1:04)
Amortization (0:19)
Impairment (1:10)
Fair value (1:02)
Revaluation (0:31)
Derecognition of assets (0:59)
Outro (0:23)
Quiz
Types of Assets
Intro (0:20)
Non-current assets (0:26)
Property, plant and equipment (1:32)
Investment property (1:21)
Intangible assets (1:29)
Financial assets (0:56)
Current assets (0:28)
Inventory (1:48)
Trade debtors (1:31)
Prepaid expenses (0:34)
Accrued income (0:37)
Cash and cash equivalents (1:00)
Outro (0:18)
Quiz
Course Recap
Course outro (0:57)
How do we decide whether its an expense or an asset?
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