Intangible Assets | External Financial Reporting Decision | Section A CMA USA Part 1 | Episode 17

In this video, we discuss what are different type of investment valuation methods like amortized cost method, fair value method, equity method, consolidation method. "Everything I said about companies in this video is for educational purposes only. Not intended to promote, disparage or insult any particular company." Link for Notes https://drive.google.com/file/d/1PV8O... 🔗Link for MCQ Questions https://drive.google.com/drive/folder... 🔗Link to English Channel - EduCafia Global    / @educafiaglobal   🔗Official Website https://www.educafia.com/ 00:00 Introduction 01:20 Initial Recording of Intangible Assets 05:38 Purchased Patent 09:25 Franchises 12:02 Leasehold Improvements 15:13 Trademark 19:19 Copyright 23:19 Impairment of limited life Intangible Assets 27:08 Impairment of Indefinite Lived Intangible Assets 30:38 Goodwill 34:05 Goodwill Impairment 35:24 Example for Goodwill impairment 41:07 Bargain Purchase RABEEH OVUNGAL #cmausa #cmausapart1 #cmamalayalam #externalfinancialreportingdecisions #part1