Available for sale securities

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  • Опубліковано 4 гру 2024

КОМЕНТАРІ • 22

  • @ksa79uk
    @ksa79uk 7 місяців тому

    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
    @saedsaed5224 Рік тому +1

    Thank you sir, great explanation. That help me in my courses a lot.

    • @AccountingLectures
      @AccountingLectures  Рік тому

      Glad to hear that! Thank you and please visit the website for more farhatlectures.com/

  • @katestan7002
    @katestan7002 Рік тому +1

    Thank you for the great explanations :)

    • @AccountingLectures
      @AccountingLectures  Рік тому

      My pleasure! Thank you and please visit the website for more farhatlectures.com/

    • @katestan7002
      @katestan7002 Рік тому

      @@AccountingLectures definitely. I am preparing for CMA. Your videos help me a lot.

  • @EliaszPass
    @EliaszPass 8 днів тому +39

    Amazing video, A friend of mine referred me to a financial adviser sometime ago and we got talking about investment and money. I started investing with $120k and in the first 2 months , my portfolio was reading $274,800. Crazy right!, I decided to reinvest my profit and gets more interesting. For over a year we have been working together making consistent profit just bought my second home 2 weeks ago and care for my family...

    • @ЕленаФирсова-ц6м
      @ЕленаФирсова-ц6м 8 днів тому

      I’ve been forced to find additional sources of income as I got retrenched. I barely have time to continue trading and watch my investments since I had my second daughter. Do you think I should take a break for a while from the market and focus on other things or return whenever I have free time or is it a continuous process? Thanks...

    • @EliaszPass
      @EliaszPass 8 днів тому

      @@ЕленаФирсова-ц6м Quitting may not be the best approach if you ask me. This is where an AI comes into the picture. I barely have time to trade myself as my job swallows up most of my time. *MARGARET MOLLI ALVEY* ..

    • @ЕленаФирсова-ц6м
      @ЕленаФирсова-ц6м 8 днів тому

      @@EliaszPass Oh please I’d love that. Thanks!

    • @EliaszPass
      @EliaszPass 8 днів тому

      *MARGARET MOLLI ALVEY*

    • @EliaszPass
      @EliaszPass 8 днів тому

      Lookup with her name on the webpage.

  • @angelicaspencer687
    @angelicaspencer687 2 роки тому +1

    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
      @abdelhakimessaadi9577 Рік тому

      What you have said is not correct. The bond book value on 12/31/2011 was $106,732.

  • @abdallahal-anani9885
    @abdallahal-anani9885 2 роки тому

    Great explanation

  • @mrrg007
    @mrrg007 2 роки тому +1

    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
      @AccountingLectures  2 роки тому

      I will have a separate recording for reversing. Also, I will cover CECL separately.

  • @dbyfriend
    @dbyfriend 6 місяців тому

    Why are we doing Amortization even for Available for Sale Bond?

  • @oversol5469
    @oversol5469 2 роки тому +1

    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
      @AccountingLectures  2 роки тому +2

      To represent half of the year: 6 out of 12 month. farhatlectures.com/