Assets and company valuations

Depreciation and amortization

Speaking part 2: long turn

Read Professional English in Use – Finance Unit 9, “Depreciation and amortization” before giving a one-minute talk on the following topics:-

Depreciation and amortization (1)

  • the difference between current and fixed assets
  • what ‘depreciation’ is, and how it is calculated
  • why the whole cost of a purchased asset is not immediately charged against profits

Depreciation and amortization (2)

  • which assets are depreciated, and which are not
  • how and why some assets are revalued
  • why an asset’s estimated market value is not usually recorded

Depreciation and amortization (3)

  • the ‘straight-line method’ of depreciation
  • why ‘accelerated depreciation’ is an incentive for investment
  • why accelerated depreciation is not used in Britain

The balance sheet: assets

Speaking part 2: long turn

Read Professional English in Use – Finance Unit 12, “The balance sheet 2: assets” before giving a one-minute talk on the following topics:-

Assets

  • the difference between fixed and current assets
  • what is included in current assets
  • how unpaid debts are dealt with in the accounts

Assets

  • usual assets of a manufacturing company
  • valuation of these assets
  • principles applied in this valuation

Assets

  • what ‘tangible assets’ are, and how they are valued
  • examples of ‘intangible assets’ and why their value is usually not recorded
  • the role of intangible assets when purchasing a company

One thought on “Assets and company valuations

  1. Pingback: Update | ICFE materials

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