Hello Farhat.. Many thanks for such a wonderful explanation. At 13:22 Amortized cost assumed to be reported at 91,500 while it is an AFS investment that should be reported at the original FV cost.
@saedsaed5224
Жыл бұрын
Thank you sir, great explanation. That help me in my courses a lot.
@AccountingLectures
Жыл бұрын
Glad to hear that! Thank you and please visit the website for more farhatlectures.com/
@katestan7002
Жыл бұрын
Thank you for the great explanations :)
@AccountingLectures
Жыл бұрын
My pleasure! Thank you and please visit the website for more farhatlectures.com/
@katestan7002
Жыл бұрын
@@AccountingLectures definitely. I am preparing for CMA. Your videos help me a lot.
@abdallahal-anani9885
2 жыл бұрын
Great explanation
@angelicaspencer687
2 жыл бұрын
I am a bit confused at 8:49 why the carrying value for calculating the unrealized gain/loss for December 31, 2011 is $106,732 and not $105,241. Because I thought the $106,732 would be the carrying value for December 31, 2010 not for December 31, 2011. Can you explain this please if you get the chance, thank you!
@abdelhakimessaadi9577
Жыл бұрын
What you have said is not correct. The bond book value on 12/31/2011 was $106,732.
@mrrg007
2 жыл бұрын
Why is’t at the time of sale of the debt security afs - you didn’t reverse its unrealized loss oci and fv adjustment at the time of sale? Also you didn’t consider the CECL approach for the loss?
@AccountingLectures
2 жыл бұрын
I will have a separate recording for reversing. Also, I will cover CECL separately.
@dbyfriend
3 ай бұрын
Why are we doing Amortization even for Available for Sale Bond?
@oversol5469
2 жыл бұрын
I find it interesting that u use 6/12 to represent half. Most would just use 1/2 but if was we want to be creative we could even chose 7/14 or 14/28
@AccountingLectures
2 жыл бұрын
To represent half of the year: 6 out of 12 month. farhatlectures.com/
Пікірлер: 14