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PP&E and Intangible Assets [Video]

Impairment exists when the carrying amount of an assets exceeds its fair value, but not all impairment is recorded in the financial statements. Determining if an asset or an asset group is impaired takes a significant amount of judgment and an understanding of the requirements of the different impairment tests within U.S. GAAP. No worries. This CPE-eligible, eLearning course (1.5 CPE) has you covered! After discussing the scope of the impairment guidance and the concept of asset groups, this online course walks you through the "trigger-based" impairment test found within ASC 360 that is applicable to PP&E and intangible assets with finite lives. What about intangible assets with indefinite lives? We cover that too as we walk through the guidance within ASC 350. The online course concludes with a review of the presentation and disclosure requirements within U.S. GAAP related to impairment. If you’re looking for guidance on testing goodwill …

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Mastering Conflict Resolution & Feedback 💼✨ | Wallstreetmojo Communication Skills Series [Video]
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Mastering Conflict Resolution & Feedback 💼✨ | Wallstreetmojo Communication Skills Series [Video]

🤝 Welcome to the next installment of Wallstreetmojo's Communication Skills series! 💬 In this video, we delve into the crucial skills of conflict resolution and giving effective feedback.Join us as we explore strategies to manage and resolve conflicts constructively in the workplace, ensuring a harmonious and productive environment. We'll also cover the art of delivering feedback that is clear, constructive, and motivating.Whether you're a team leader, manager, or just looking to improve your interpersonal skills, this video provides practical insights and actionable strategies to handle conflicts and provide feedback that fosters growth and improvement.Hit that subscribe button to stay updated on our latest videos, and let's navigate the complexities of conflict resolution and feedback together! 🚀

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A&A Update with Brad Muniz – 11/15/22 | IssuesWatch Podcast [Video]
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A&A Update with Brad Muniz – 11/15/22 | IssuesWatch Podcast [Video]

Brad is joined by Frank Boutillette to discuss FASB’s joint venture proposal and crypto assets decision, the AICPA Enhanced Audit Quality Initiative areas of focus for 2023 and recent SEC updates.*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***Resources:• FASB Seeks Input on Proposed Improvements to Accounting for Joint Venture Formations - https://njcpa.org/stayinformed/hubs/topics/full-article/2022/10/27/fasb-seeks-input-on-proposed-improvements-to-accounting-for-joint-venture-formations• FASB Decides on Accounting Method for Crypto Assets - https://www.cpapracticeadvisor.com/2022/10/13/fasb-proposes-accounting-method-for-crypto-assets/71714/• What CPAs need to know about NFTs - https://www.journalofaccountancy.com/issues/2022/oct/what-cpas-need-to-know-about-nfts.html• AICPA resources on enhancing audit quality - https://us.aicpa.org/content/aicpa/eaq.html• SEC Adopts Rules to Enhance Proxy Voting Disclosure by Registered Investment Funds and Require Disclosure of “Say-on-Pay” Votes for Institutional Investment Managers - https://www.sec.gov/news/press-release/2022-198• NJCPA Accounting & Auditing Knowledge Hub – https://njcpa.org/hub/accounting • Join the NJCPA Accounting & Auditing Standards Interest Group – https://njcpa.org/groups ========================================Watch all IssuesWatch Podcast episodes at https://www.youtube.com/playlist?list=PLJ2syuG5TiiZOFQdURLJUDzGJVz17ZPthSUBSCRIBE FOR MORE CPA VIDEO TIPS AND NEWS - https://www.youtube.com/c/njcpa?sub_confirmation=1LET'S CONNECT:NJCPA http://www.njcpa.orgFACEBOOK https://www.facebook.com/njscpaTWITTER https://twitter.com/njcpaLINKEDIN https://www.linkedin.com/grp/home?gid=165152INSTAGRAM https://www.instagram.com/thenjcpa

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