Topics:
- Introduction: Gains and losses recognition decisions
- Terms and concepts: Realized gains and losses
- Example 1- Land sold for more than cost
- Example 2- Truck sold for less than adjusted historical cost
- Terms and concepts: Unrealized gains and losses
- Example 3- Land unrealized gain
- Recognition decision challenges
- Entries:
- Example 4- Land realized gain
- Example 5- Truck realized loss
- Take-aways
Scenic Video: [17 min]
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Audio [mp3]
Additional Materials:
Video slides [pdf]
Transcript [pdf] Transcript [doc]
