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Financial Accounting - Lecture 11

Lecture 11 - Marketable Securities and Valuation Adjustments


1. Understand when accounting departs from the "transactions-based" model and towards market-driven valuations.

2. Illustrate the role of judgment in applying the LCM rule for inventory.

3. Understand how marketable securities are valued on companies' Balance Sheets.

4. Understand the Income Statement effects of valuation adjustments.

Prof. Richard Frankel, Prof. George Plesko, Prof. Kin Lo
15.515 Financial Accounting, Fall 2003
(Massachusetts Institute of Technology: MIT OpenCourseWare)
Date accessed: 2009-04-30
License: Creative Commons BY-NC-SA

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