Exchanges of Assets Lacking Commercial Substance | Exchange of Non Monetary Assets | PPE Lec 13 скачать в хорошем качестве

Exchanges of Assets Lacking Commercial Substance | Exchange of Non Monetary Assets | PPE Lec 13

As per US GAAP, Exchange of Non-Monetary Asset should be categorized as Exchange Having Commercial Substance, and "Exchange Lacking Commercial Substance". Exchange Lacking Commercial Substance should be measured at the asset's carrying value given up (which is covered in this video). Carrying value of the asset given should also be used if the fair value of both assets is not determinable, or exchange is made to facilitate the sale to the customer, not to the exchange parties. If you want to watch for Exchanges of Asset Having Commercial Substance, Please click on the below link    • Exchanges of Assets | Exchange of Non Mone...   If you want to watch the video for PPE Initial Measurement, Please click on the below link.    • Property Plant and Equipment | Initial Mea...   If you want to watch the video for capital and revenue expenditures, Please click on the below link.    • Subsequent Expenditure | Capital vs Revenu...   if you want to learn the Component and Group Depreciation Method, Please check the below link    • Component Depreciation Method | Group and ...   If you want to learn Sum of Years Digit Method of Depreciation and Units of Output Method of Depreciation, Please click on the below link    • Sum of the Year's Digit Depreciation Metho...   If you want to learn the Straight-line method and the Declining or double declining depreciation method, Please check the below link.    • Straight Line Depreciation Method | Declin...   If you want to watch the video for changes in accounting estimates (changes in residual value or useful life of asset), Please check the below link.    • Depreciation | Revision of Estimates | Cha...   If you want to know about Depletion for Natural Resource, Please click on the below link    • Accounting For Depletion of Natural Resour...   If you want to know about Revaluation Model, Please click on the below link    • IAS 16 | Revaluation Model | Revaluation G...   If you want to watch the video for Impairment Losses under US GAAP for PPE, Please click on the below link    • Impairment of Long Lived Asset | Impairmen...   #CPA #FAR #PPE #EXHANGEOFASSETS #NONMONETARYTRANSACTIONS Exchange of Non-Monetary Assets, Exchange of Assets Lacking Commercial Substance, Non-Monetary Exhance Without Boot, Non-Monetary Exchange With Boot, How to Calculate Gain or Loss on Non-Monetary Exchange, Exchange of Assets with Boot, Non-Monetary Transactions, Fair Value of Asset Given Up, Exchanges Measured at Fair Value, Non-Monetary Exchanges Measured at Carrying Value, Exchange of Non-Current Assets, Echange of PPE, Accounting for Echange of Property plant and equipment, Exchange of Tangible Asset, Double Entries for Exchange of Assets, When to use Carrying Value of Asset Given Up, Exchanges Measured at Book Value, Proportional Gain on Exchange of Asset, CPA FAR Exchange of Assets, FASB Rules for Exchange of Assets, CPA USA,