IFRS Vs US GAAP | Part 1 | Section A | Episode 89 | CMA USA
Автор: CMA USA EXAM COACH
Загружено: 2026-02-22
Просмотров: 24
Описание:
In this episode, we explore one of the most important comparison areas for CMA students — IFRS vs US GAAP. Throughout Section A, we have mainly learned accounting treatments under US GAAP. Now, it’s time to understand how IFRS differs, especially in the area of asset impairment.
Many students get confused when comparing the rules under these two frameworks. In this video, we clearly explain the key differences in the impairment treatment of goodwill, indefinite-lived intangible assets, and long-lived assets held and used. Each concept is explained in a simple and exam-focused way to help you understand both the logic and application.
Watch the full episode to build strong conceptual clarity and confidently handle comparison questions in the CMA exam.
📌 Timeline
00:00 – Introduction
02:44 – Impairment of Goodwill
11:14 – Impairment of Indefinite-Lived Intangible Assets
15:15 – Impairment of Long-Lived Assets to be Held and Used
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#IFRSvsGAAP #IFRS #USGAAP #ImpairmentAccounting #GoodwillImpairment #IntangibleAssets #LongLivedAssets #CMAUSA #CMAStudents #FinancialAccounting #AccountingConcepts #ExamPreparation #LearnAccounting #AccountingMadeEasy #ConceptClarity
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