Business

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Business episodes

  • Non-monetary Asset Exchanges (Part 3)
    This video is the Part 3 of the presentation on non-monetary asset exchanges. It discusses the accounting when the transition is considered to lack commercial substance. The implication for accounting is that we should not record a gain or not as large a gain on a transaction that lacks commercial substance.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    11 min
  • Non-monetary Asset Exchanges (Part 2)
    This video is the Part 2 of the presentation on non-monetary asset exchanges. It discusses the accounting when the transaction is considered to have commercial substance and the gain is recognized. That is, the asset exchange is between dissimilar assets.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    9 min
  • Non-monetary Asset Exchanges (Part 3)
    This video is the Part 3 of the presentation on non-monetary asset exchanges. It discusses the accounting when the transition is considered to lack commercial substance. The implication for accounting is that we should not record a gain or not as large a gain on a transaction that lacks commercial substance.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    11 min
  • Non-monetary Asset Exchanges (Part 1)
    This video is the Part 1 of the presentation on non-monetary asset exchanges. Topics include whether or not the assets exchanged are alike, or dissimilar (whether or nor the exchange has commercial substance), what are the factors to determine that, and what are the implications for different accounting.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    12 min
  • Investments in Equity Securities: Acquiring All Shares of Another Company
    This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This part demonstrates the accounting method when the company acquires all shares of another company. Basically, the two companies combine their financial statements into one financial statement.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    9 min
  • Investments in Equity Securities: Acquiring the Majority Shares of Another Company
    This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This part demonstrates a simplified accounting method when the company acquires the majority shares of another company.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    12 min
  • Investments in Equity Securities: Acquiring the Majority Shares of Another Company
    This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This part demonstrates a simplified accounting method when the company acquires the majority shares of another company.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    12 min
  • Investments in Equity Securities: Acquiring All Shares of Another Company
    This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This part demonstrates the accounting method when the company acquires all shares of another company. Basically, the two companies combine their financial statements into one financial statement.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    9 min
  • Hugh Panero on Leadership
    Hugh Panero, President and Chief Executive Officer of XM Satellite Radio shares his life and career experience as part of the Zicklin's Graduate Leadership Speaker Series.


    Mr. Panero earned his MBA from Baruch College in 1989.


    The event takes place on October 27, 2004 at the Baruch Vertical Campus, room 14-250.
    1 hr 7 min
  • Investments in Equity Securities: Equity Investment (Part 1)
    This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This part concentrates on equity investment, which means the company acquires 20%-50% of the outstanding shares of another company.


    The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin School of Business and produced by Baruch Computing & Technology Center (BCTC).
    11 min