Fair value accounting | 金融 & 資本市場 | 可汗學院

Difference between Historical Cost and Fair Value Accounting. 由 Sal Khan 創建.

看下節課:
https://www.khanacademy.org/economics-finance-domain/core-finance/accounting-and-financial-stateme/depreciation-amortization-tut/v/expensing-a-truck-leads-to-inconsistent-performance?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets

Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/accounting-and-financial-stateme/financial-statements-tutorial/v/doing-the-example-with-accounts-payable-growing?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets

Finance and capital markets on Khan Academy: Corporations use three financial statements to report what’s going on: balance sheets, cash flow statements and income statements. They can be derived from each other and each give a valuable lens on the operations and condition of a business. After you know the basics of accrual accounting (available in another tutorial), this tutorial will give you tools you need to responsibly understand any business.

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