3分で初心者でも会計がわかる！「減損損失」とは何か？

#CPA #Accountant #CPAYouTuber #CPAYouTuber As we approach the end of fiscal year-end, you often hear the term "impairment loss." So, do you know what it means? Without this, you won't understand what's in the newspapers or on the news, and you won't be able to fully comprehend financial statements. To help you understand it properly, I'll explain it in 3 minutes, making it easy even for beginners. ■ If you don't understand "goodwill," click here!    • 3分で初心者でも会計がわかる！「のれん」とは何か？   ------------------------------------------------------------------------------------------------------------------------------------- ■ "CPA YouTuber Kuroi": Subscribe to the channel here! -------------------------------------------------------------------------------------------------------------------------------------- ・If you found this interesting and educational, please subscribe!    / kuroi-cpa   -------------------------------------------------------------------------------------------------------------------------------------- ■ Video list for those learning accounting for the first time: "Accounting Course for Beginners" --------------------------------------------------------------------------------------------------------------------------------------    • 初心者でもわかる会計講座   -------------------------------------------------------------------------------------------------------------------------------------- ■ Various Social Media -------------------------------------------------------------------------------------------------------------------------------------- ・Twitter: @Kuroi_CPA   / kuroi_cpa   ・Instagram: kuroi_cpa   / kuroi_cpa   ・Official LINE: @kuroi_cpa https://lin.ee/79y5eL7 ・Gmail [email protected] -------------------------------------------------------------------------------------------------------------------------------------- ■ I am also a member of CPASS (Certified Public Accountants' Support System). -------------------------------------------------------------------------------------------------------------------------------- A portal site run by the CPA Accounting Institute aimed at providing lifelong support for certified public accountants. Content on IFRS, consolidated accounting, soft skills, and more is provided here. https://cpass-net.jp/ -------------------------------------------------------------------------------------------------------------------------------------- ■ Special Thanks! -------------------------------------------------------------------------------------------------------------------------------------- ・Video editing by Hasegawa-san （Twitter ID: @satorumovie ） ・Thumbnail by Mucchi-san （Twitter ID: @mucch_design ） ------------------------------------------------------------------------------------------------------------------------------------- ■ Career ------------------------------------------------------------------------------------------------------------------------------------- ・November 2011: Passed the Certified Public Accountant Essay Examination ・January 2012: Joined Seiwa Audit Corporation ・March 2014: Joined Ernst & Young ShinNihon LLC 　　　　Financial Accounting Advisory Services ・May 2015: Registered as a Certified Public Accountant ・January 2016: Joined Deloitte Touche Tohmatsu LLC 　　　　IFRS Advisory Group ・September 2018: Joined Recruit Holdings Co., Ltd. Joined the firm Associated with the Consolidated Group, Accounting Management Office, Finance Division January 2020: Launched the Certified Public Accountant YouTube channel Kuroi Channel July 2021: Opened Keisuke Shirai Certified Public Accountant Office