Advanced Financial Accounting

Google Classroom: https://classroom.google.com/c/MjMzNjIzNjEwODEz?cjc=lrvruf7 Class code: lrvruf7 Reference multiple language audio and text: https://1drv.ms/u/s!Ap8mLpFX7uo9qTUUryDDVZrGT_UN?e=5Kvd5i Playlists: https://www.youtube.com/playlist?list=PL60SIT917rv4ulcTpLQYJNZmhE_1Oykdt https://accountinginstruction.info/ 0:23 Business Acquisition & Expansion 105 15:54 Internal Business Expansion 110 https://bit.ly/2OKeGDo 23:28 External Business Expansion 115 https://bit.ly/2WVNWV1 37:03 Business Combinations Methods 120 https://bit.ly/2BgJW9M 50:14 Internal Expansion Accounting 125 https://bit.ly/2WzCnCD 56:41 Forms of Business Combinations 130 https://bit.ly/2ZMDQHS 1:07:24 Valuation of Business Entities 135 https://bit.ly/2COwKcG 1:21:16 Statutory Merger 140 https://bit.ly/2CxFeVF 1:33:32 Acquisition Accounting 145 https://bit.ly/32DahtZ 1:38:10 Acquisition Accounting Goodwill 150 https://bit.ly/30tVT4B 1:47:51 Acquisition Accounting Bargain Purchase 155 https://bit.ly/2ZJIGFu 1:53:55 Other Intangibles 160 https://bit.ly/3jnO5Ka 1:53:55 Financial Reporting After a Business Combination 163 https://bit.ly/3jnO5Ka 1:55:10 Measurement Period and Contingent Considerations 166 https://bit.ly/30tExol 2:01:24 Consolidation Process Overview 169 https://bit.ly/32Kg7cS 2:05:22 Practice Problem One Company Creates Fully Owed Subsidiary https://bit.ly/30wlvh9 2:22:01 One Company Fully Purchasing Another Using Bonds https://bit.ly/2ZMpved 2:32:31 One Company Fully Purchases Net Assets of Another Using Common Stock https://bit.ly/2BkRatu 2:45:54 Accounting Related to Ownership & Control https://bit.ly/3hhbATx 2:54:42 Securities Carried at Fair Value Accounting https://bit.ly/2CRABG0 3:08:14 Investments Using the Equity Method https://bit.ly/3jvDddB 3:29:34 Consolidation Process 100% Owned Subsidiary https://bit.ly/2CVQ5sE 3:41:22 Example Problem Fair Value Method https://bit.ly/39fKb1B 3:57:10 Equity Method Example Problem https://bit.ly/2OE5ikC 4:11:04 Example Problem Equity Method vs Fair Value Method https://bit.ly/39dylF7 4:30:10 Consolidation Year 1 Equity Method P Co. Purchased 100% of Shares of S at Net Asset Price https://bit.ly/2BhnSMl 4:48:03 Consolidation Cost Method Year 1 P Co. Purchased 100% of Shares of S at Net Asset Price https://bit.ly/3jl0wXg 5:03:54 Usefulness of Consolidated Financial Statements https://youtu.be/V9JM1v0rNzk?t=18235 5:17:10 Direct & Indirect Control https://bit.ly/3eQN8GJ 5:24:52 Consolidation for Non Wholly Owned Subsidiary https://bit.ly/3fO1sRE 5:38:11 Consolidation Calculations Less Then Wholly Owned Subsidiary https://bit.ly/32F8LYq 5:48:38 Consolidation Year 0 P Co. Purchased 90% of Shares of S at 90% of Net Asset Price https://bit.ly/3eMVM9o 6:03:16 Consolidation Year 1 P Co. Purchased 90% of Shares of S at 90% of Net Asset Price https://bit.ly/3eOdyZK 6:22:14 Consolidation When There is a Book & Fair Value Difference Overview https://bit.ly/2ZLzFMf 6:46:40 Consolidation with Difference Simple Example https://bit.ly/2CSgtDw 6:55:11 Intercompany Transactions https://bit.ly/39cmib9 7:03:09 Push Down Accounting https://bit.ly/3jmQPHV 7:12:47 Consolidation 100% Owned Goodwill & PP&E Value Adjustments https://bit.ly/2CmDVZT 7:26:44 Consolidations Less Than 100% Owned Subsidiary https://bit.ly/39frFGo 7:36:25 Consolidation Less than 100% Owned, Fair Value Differ from Book, Goodwill, Year One https://bit.ly/3fM9ZVf 8:07:40 Eliminating Intercompany Transactions https://bit.ly/2ZMCCfw 8:21:10 Parent Sale to Sub & Sub Resold https://bit.ly/30t2hsV 8:37:41 Sale From Parent to Sub Has Not Resold https://bit.ly/3fHDAzf 8:43:46 Inventory Transfers & Transfer Pricing https://bit.ly/3joKT1a 9:03:27 Transfer of Long-Term Assets & Services Overview https://bit.ly/3fRC6T6 9:14:02 Equity Method and Land Transfer https://bit.ly/2ZQhQMh 9:22:49 Depreciable Asset Transfer https://bit.ly/30C8xPc 9:27:30 Intercompany Debt Transfers Overview https://bit.ly/2WHF84V 9:36:55 Consolidation & Preferred Stock https://bit.ly/2WHF84V 9:38:59 Consolidation Parent Sale of Subsidiary Shares https://bit.ly/32JLZi9 9:41:35 Subsidiary Sells Additional Shares to Nonaffiliate https://bit.ly/3hcHVLc 9:45:06 Subsidiary Sells Additional Shares to Parent https://bit.ly/3eNWTpo 9:47:51 Subsidiary Purchases Shares from Parent https://bit.ly/3jrrNHo 9:49:28 Consolidation When there is Complex Ownership Structure https://bit.ly/2CQ2yxO 9:54:24 Consolidation & Subsidiary Stock Dividends https://bit.ly/2WFc9yA 9:56:52 Consolidated Statement of Cash Flows https://bit.ly/2OKsRYS 10:07:28 Consolidation - Interim Acquisition https://bit.ly/3eMX1FA 10:11:13 Consolidation & Income Taxes https://bit.ly/3hnktL4 10:22:04 Exchange Rates https://bit.ly/3hoY0gH 10:42:51 Foreign Currency Transactions https://bit.ly/3jn1ges 11:15:11 Forward Exchange Financial Instruments https://bit.ly/3fMmoZB 11:31:16 Attempts to Converge to One Set of Global Accounting Stand https://bit.ly/2CmFIy5 11:38:14 Functional Currency https://bit.ly/2ZOlzdb