Why did Microsoft buy Nokia?

Contents

• Introduction Introduction

  • How impaired assets impact the balance sheet

    1m 5s
• 1. Accounting for the Acquisition of Tangible and Intangible Assets 1. Accounting for the Acquisition of Tangible and Intangible Assets

  • Recording the purchase of a sports franchise

    4m 16s
  • A basic purchase

    4m 48s
  • A basket purchase

    3m 55s
  • Acquiring an entire business

    4m 20s
• 2. Depreciation, Amortization, and Depletion 2. Depreciation, Amortization, and Depletion

  • The old Blockbuster Video case

    4m 37s
  • Straight-line depreciation and book value

    3m 8s
  • Accelerated depreciation and income taxes

    4m 18s
  • Difference between depreciation and amortization

    4m 28s
• 3. Impairment of Tangible Assets 3. Impairment of Tangible Assets

  • Rio Tinto buys a coal mine in Mozambique

    3m 46s
  • The strange tangible asset impairment test in US GAAP

    4m 21s
  • Practice with tangible asset impairment computations

    4m 38s
  • A big bath: Strategic reporting of impairment losses

    3m 40s
• 4. Impairment of Intangible Assets 4. Impairment of Intangible Assets

  • Why did Microsoft buy Nokia?

    2m 57s
  • Intangible asset impairment test for finite-lived intangibles

    4m 34s
  • Intuitive impairment test for infinite-lived intangibles

    4m 27s
• 5. Impairment of Goodwill 5. Impairment of Goodwill

  • The ill-fated AOL-Time Warner merger

    3m 10s
  • The new goodwill impairment rule

    4m 21s
  • The old and costly goodwill impairment rule

    4m 5s
  • Case study in goodwill impairment: HP and Autonomy

    2m 21s
• 6. Writing Assets Up? 6. Writing Assets Up?

  • Does Coca-Cola have more cash or more fixed assets?

    3m 37s
  • The upward revaluation option under International Financial Reporting Standards (IFRS)

    4m 31s
• Conclusion Conclusion

  • What will we report in the future, cost or fair value?

    3m 47s