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Held for Trading Securities
 
03:28
Held-for-trading securities are about debt and equity investments that are purchased, but considered to be short-term assets. Watch it or check out the full course at https://goo.gl/grx1aV. Held-for-Trading Securities usually profit from short-term price changes when sold in the near term. It means the trading securities are mainly purchased with the goal of selling them within short period of time. Course Lessons: Introduction Earnings Credit Strategy Matching Strategy Laddering Strategy Tranched Cash Flow Strategy Riding the Yield Curve Strategy Credit Rating Strategy Available for Sale Securities Held to Maturity Securities Held-for-Trading Securities Money Market Overview Money Market Instruments Banks Role in Money Markets Investment Management Outsourcing Investment Policy Statements (IPS) Constraints Asset Allocation Framework for Rebalancing Performance Measurement and Monitoring Identifying Risk Conclusion SUBSCRIBE to our YouTube channel: ⭐ https://www.youtube.com/user/knowledgeocity?sub_confirmation=1 Our text blog is here: https://goo.gl/q47XKK | Online Employee Training Platform. KnowledgeCity offers 10,000+ online video tutorials in Business, Computer, Safety, and Banking. WATCH OUR CHANNEL PLAYLISTS - Business Skills: https://goo.gl/XRfmyM - Communication Skills: https://goo.gl/oHR8p6 - Sales and Marketing: https://goo.gl/27yrNQ - Computer Software: https://goo.gl/p3wTRr ⭐ All Created Playlists: https://goo.gl/5q32dY Please contact our online support Department here: https://goo.gl/PDSvn4 ABOUT KNOWLEDGECITY Currently, KnowledgeCity offers over 12,000 online video tutorials in Business Skills, Computer Software, Safety Compliance, as well as a collection of Banking Courses. For organizations, large or small in search of a more efficient method of training your employees, KnowledgeCity’s online video training has exactly what you’re looking for. OUR MISSION Our mission is to provide organizations with affordable employee training solutions in a convenient and accessible eLearning platform. In doing so, we’re helping organizations streamline their business efforts and provide more efficient training for their employees. Have questions? Just write an e-mail: ▶ [email protected] GET IN TOUCH - Follow us on TWITTER ▶ https://goo.gl/wToC6s - Subscribe our FACEBOOK page ▶ https://goo.gl/3eMEq9 - Follow us on GOOGLE PLUS ▶ https://goo.gl/Gjkffm - Subscribe our LINKEDIN page ▶ https://goo.gl/vg1aXt #knowlegdecity #education #knowledge #course
Views: 163 KnowledgeCity
Trading Securities:  The Fair Value Method (Financial Accounting)
 
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This video shows the accounting for Trading Securities. When an investor owns less than 20% of the investee's equity securities, the investor uses the fair value method to account for the securities (marking the securities to market and tracking unrealized gains and losses). When the investor's intent is to sell the securities in the short-term, then the securities are deemed to be Trading Securities and the unrealized gains or losses flow through the Income Statement. When the securities are ultimately sold, the realized gain or loss also flows through the Income Statement. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 21886 Edspira
Trading Securities | Available for Sale | HTM | Intermediate Accounting | CPA Exam FAR | Chp 17 p 1
 
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Debt investment, equity investment, trading securities, available for sale, held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment, equity method, investor, investee. consolidation, other comprehensive income, cost method, significant influence, parent, subsidiary, impairment
Trading Securities and Held-To-Maturity Securities
 
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This video describes the journal entries and transactions associated with trading and held-to-maturity securities. I have other videos that describe the characteristics of all investments as well as the transactions associated with available-for-sale securities. Please view my playlists at my channel: mattfisher64
Views: 3587 mattfisher64
Marketable security classifications: AFS, trading, held to maturity (CFA Series: balance sheet)
 
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The key difference among the three classifications (available for sale; trading portfolio; and held to maturity) is the treatment of unrealized gains or losses. For example, assume a company owns a coupon-paying bond that increases in value due to a decline in interest rates: * If trading portfolio, the value increase is recognized on the income statement as an unrealized gain and the balance sheet (i.e., Both B/S and I/S) * If available for sale, the value gain is not recognized on the income statement but rather as other comprehensive income (OCI) under equity which, by definition, grows equity but not income (i.e., balance sheet only) * If held to maturity, the unrealized gain is not recognized on either statement (Neither!) For more financial risk videos, visit our website! http://www.bionicturtle.com
Views: 9123 Bionic Turtle
Held-to-Maturity Debt Securities
 
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This video explains how to account for Held-to-Maturity Securities. A comprehensive example is provided to illustrate how Held-to-Maturity Securities are valued on the Balance Sheet at amortized cost. The video also shows the journal entries required to recognize interest revenue from the Held-to-Maturity Securities. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 17551 Edspira
6 - Accounting for Highly Liquid Investments Known as Trading Securities
 
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An overview of accounting for highly liquid investments known as trading securities, to accompany http://www.principlesofaccounting.com Chapter 6, Cash and Highly Liquid Investments *Check out the Classroom page to find out how to take this course for credit: http://www.principlesofaccounting.com/classroom.html
Views: 10245 Larry Walther
Trading Securities As Stock Portfolio (Fair Value Adjustment, Unrealized Holding Gain Or Loss)
 
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Accounting for Trading Securities as a portfolio of stock securities, at each reporting date, report Trading Securities at fair value with unrealized holding gains & losses reported as part of Net Income, (exclusive of any interest or dividends), example compares cost of securities to their fair value to determine any unrealized gain or loss on the securities, the fair value adjustment is based on the previous securities adjustment and the fair value adjustment required to value the trading securities at their fair value for the current reporting period, the unrealized gain or loss is reported as other revenues gains or losses as part of net income for the period, detailed accounting by Allen Mursau
Views: 3449 Allen Mursau
5.1 Trading Securities (Short Term Investments)
 
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Trading Securities (Short Term Investments)
Views: 3553 Dee Amaradasa
Trading Securities (Adjust to Fair Value)
 
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Trading Securities (Adjust to Fair Value)
Views: 1511 mattfishable
Securities Trade Lifecycle
 
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Presentation on equities trade life cycle. Please write to us with your feedback at [email protected]
Views: 32333 curiousmindsconsulting
Trading Securities Vs Available For Sale Securities (Unrealized Gains & Losses, Income Vs Equity)
 
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Accounting for Available For Sale securities vs Trading Securities for fair value adjustment and related unrealized holding gains & losses, (1) Trading securities unrealized gains & losses are reported as part of net income as Other Revenues & Gains, (2) Available For Sale securities unrealized gains & losses are reported as part of shareholders equity as Other Comprehensive Income, At each reporting date, Trading vs Available-For-Sale Securities: 1-Report Available-for-Sale securities at fair value, record the unrealized gains & losses related to changes in the fair value in an unrealized holding gain or loss Equity Account, 2-Report Trading Securities at fair value with unrealized holding gains & losses reported as part of Net Income, detailed accounting by Allen Mursau
Views: 17091 Allen Mursau
Available-for-sale securities
 
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This video describes the transactions and journal entries associated with available-for-sale securities. I have other videos that describe the characteristics of investments and transactions associated with trading and held-to-maturity securities. Please view my playlists on my channel: mattfisher64
Views: 4565 mattfisher64
Debt Investment: Trading Securities | Intermediate Accounting | CPA Exam FAR | Chp 17 p 4
 
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trading securities, available for sale, held to maturity, amortized cost, fair value, Debt investment, equity investment, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment,
Trading and Debt Securities - All you need to know
 
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amortization, unrealized gains and losses
Views: 537 Jessica Harvey
Held to Maturity, Investment in Debt Securities | Intermediate Accounting | CPA Exam FAR | Chp17 p 2
 
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held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment, Debt investment, equity investment, trading securities, available for sale,
Accounting for Investments (Equity and Debt Securities)
 
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This video provides an overview of the accounting rules and classifications for different types of investments. Investments can be broadly grouped into two types: debt investments and equity investments. Debt investments can be held-to-maturity (presented on the Balance Sheet at amortized cost, with changes in fair value not affecting Net Income), available-for-sale (presented on the Balance Sheet at fair value, with unrealized gains or losses bypassing the Income Statement and flowing through Other Comprehensive Income), or Trading (presented on the Balance Sheet at fair value, with unrealized gains or losses affecting Net Income. Equity investments are treated as Trading Securities according to the Fair Value Method (if the investor owns less than 20% of the investee), which marks the investment to market on the Balance Sheet and has unrealized gains or losses flow through Net Income. There is a practicability exception, however: if the fair value cannot be determined, the investment is presented on the Balance Sheet at cost, minus any impairments. If the investor owns between 20% and 50% of the investee the Equity Method is used; with this method, the investor does not recognize dividend revenue but instead recognizes a proportionate share of the investee's Net Income. If the investor owns more than 50% of the investee, the investor must consolidate the investee (the two entities are treated as one consolidated entity). Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 18551 Edspira
Securities Accounting Intro
 
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How do you post unrealized gains on a stock or bond? Here's a refresher or good overview for CPA, CFA or Series 7 exam prep. Clear and simple review of Trading, AFS and HTM securities accounting. Get more answers at our forum for finance and accounting at passingscoreforum.com
Views: 1970 Passing Score
9 - Available-for-Sale Securities
 
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An overview of available-for-sale securities, to accompany http://www.principlesofaccounting.com Chapter 9, Long-Term Investments *Check out the Classroom page to find out how to take this course for credit: http://www.principlesofaccounting.com/classroom.html
Views: 9335 Larry Walther
Trading Securities | Available for Sale Securities |Held to Maturities | Equity Method | Ch10
 
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This video discusses accounting for investments and its classification such as trading securities, available for sale, held to maturities and equity method. https://www.youtube.com/playlist?list=PLxP0KZzCGFYMjXTjtmIN05ovj73dc-cW3 My website: https://farhatlectures.com/ Facebook page: https://www.facebook.com/accountinglectures LinkedIn: https://goo.gl/Pp2ter Twitter: https://twitter.com/farhatlectures Email Contact: [email protected]
9 - Held-to-Maturity Securities
 
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An overview of intent-based accounting, to accompany http://www.principlesofaccounting.com Chapter 9, Long-Term Investments *Check out the Classroom page to find out how to take this course for credit: http://www.principlesofaccounting.com/classroom.html
Views: 14496 Larry Walther
Trading securities | trading securities journal entries | trading securities example
 
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Trading securities Video Link: https://youtu.be/_KA79QinEnE In this video you will be learn details about trading securities. Subscribe My Channel: https://www.youtube.com/channel/UCgVEGp6JPf4VO1hHsNvIZYQ Trading securities trading securities, trading securities journal entries, trading securities are reported on the balance sheet at, trading securities purchased for $400 000, trading securities are classified as, trading securities vs available for sale, trading securities are quizlet, trading securities cash flow statement, trading securities are reported at their, trading securities available for sale, trading securities accounting, trading securities vs available for sale, trading securities, Trading securities #available for sale securities #held to maturity securities #trading securities journal entries #examples of trading securities #trading securities vs available for sale #trading securities on balance sheet #trading securities definition #trading securities statement of cash flows Tags: trading securities, trading securities journal entries, trading securities are reported on the balance sheet at, trading securities purchased for $400 000, trading securities are classified as, trading securities vs available for sale, trading securities are quizlet, trading securities cash flow statement, trading securities are reported at their, trading securities available for sale, trading securities accounting, trading securities vs available for sale, trading securities,
Views: 58 Forex Trading
Investments
 
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This video describes the characteristics of trading, held-to-maturity, available-for-sale, significant influence and controlling influence securities. I have other videos that explain the journal entries that go along with each. Please view my playlists at my channel: mattfisher64
Views: 2966 mattfisher64
Debt Securities: Available for Sale | Intermediate Accounting | CPA Exam FAR | Chp 17 p 3
 
21:45
available for sale, held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment, equity method, consolidation, other comprehensive income, Debt investment, equity investment, trading securities
Accounting for Trading Securities
 
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http://www.accounting101.org/introduction-to-accounting/ An example problem on accounting for trading securities.
Views: 3179 SuperfastCPA
Available-for-Sale Equity Securities (pre-2018 U.S. GAAP rule change)
 
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**NOTE: U.S. GAAP (ASU 2016-13) SAYS COMPANIES CAN NO LONGER TREAT EQUITY INVESTMENTS AS AVAILABLE-FOR-SALE BEGINNING IN 2018** This video shows how to do the accounting for Available-for-Sale Securities. Available-for-Sale Securities are marked to market, but unlike Trading Securities the unrealized gains or losses bypass the Income Statement and go to Other Comprehensive Income (unless the investor elects for unrealized gains or losses to go to the Income Statement). When the investor ultimately sells the Available-for-Sale securities, a realized gain or loss is recorded. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 14339 Edspira
Investment in Equity Securities | Intermediate Accounting | CPA Exam FAR | Chp 17 p 5
 
23:35
equity investment, trading securities, available for sale, held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment, equity method, investor, investee. consolidation, other comprehensive income, cost method, significant influence,
Debt Securities-- Trading
 
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This video shows how to account for debt securities when they are classified as trading securities. A comprehensive example is provided to illustrate the journal entries that are required to recognize interest income, mark the securities to market, and recognize any unrealized holding gains or losses. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 5050 Edspira
Fair Value Option (Investment Securities, Unrealized Gains & Losses As Part Of Net Income)
 
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Accounting for Equity securities with the Fair Value Option, Guidelines for Fair Value Option: 1-Elected on an investment-by-investment (Individual) basis rather than on a portfolio basis, 2-Generally available only at the time a company first purchases the securities, 3-Once choosen must measure the security at fair value until no longer owned, example compares the Equtiy Method with the Fair Value Option for recording Equity securities, Fair Value Option records each investment on an individual basis & any unrealized holding gain or loss is included in Net Income for the current period, example, Corp-A purchases stock of Corp-B, has an equity ownership & elects to report this security using the Fair Value Option Corp-A acquired 25% of 200,000 shares of C/S of Corp-B: 1-Cost of $28/share on (3/1/X1), 2-Market Price of C/S was a. $30/share on (12/31/X1), b. $24/share on (12/31/X2), c. $36/share on (12/31/X3), 3-Corp-B paid Dividend each year & had Net Income, A-Does not report share of Net Income /Loss, B-Dividends rec'd (Cr) Dividend Revenue, detailed accounting by Allen Mursau
Views: 8462 Allen Mursau
Financial Accounting 8: Available for Sale and  Trading Securities
 
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Ken Boyd is the owner of St. Louis Test Preparation (www.stltest.net). He provides tutoring in accounting and finance to both graduate and undergraduate students. As a former CPA, Auditor, Tax Preparer and College Professor, Boyd brings a wealth of business experience to education.
Views: 7050 AccountingED
The Amortized Cost of a Held to Maturity Investment
 
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This video shows how to find the amortized cost of a held-to-maturity investment. Debt investments can be classified as trading, available-for-sale, or held-to-maturity. While trading and available-for-sale investments are presented on the Balance Sheet at fair value, held-to-maturity investments appear on the Balance Sheet at amortized cost. This "amortized cost" is the carrying value of the bond as of the Balance Sheet date. The video provides an example to illustrate this. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 4269 Edspira
Available-for-Sale Debt Securities
 
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This video shows how to account for debt securities when they are classifed as Available-for-Sale investments. A comprehensive example is presented to illustrate how Available-for-Sale Debt Securities are marked to market. The video also shows the journal entries required to record the receipt of interest as well as the adjustment from amortized cost to fair value. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 7508 Edspira
Trading Securities
 
27:12
Views: 51 Accounting 4
Equity Method of Investment (New FASB) | Intermediate Accounting | CPA Exam FAR | Chp 17 p 6
 
27:45
Debt investment, equity investment, trading securities, available for sale, held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment
Investment in Trading Securities
 
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Prepared by Paige Paulsen
Views: 113 Paige Paulsen
7.2 Financial Assets -  Marketable Securities
 
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Accounting, Financial Assets, Marketable Securities
Views: 12488 AccountingTube
Short-term Investments in Financial Accounting
 
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This video explains what short-term investments are in financial accounting and discusses the 3 types: trading securities, held to maturity securities, and available for sale securities. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 9634 Edspira
Example: Investment in Debt Securities | Intermediate Accounting | CPA Exam FAR | Chp 17
 
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debt investment, equity investment, trading securities, available for sale, held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment, equity method, investor, investee.
Investments in Equity Securities (pre-2018 U.S. GAAP rule change)
 
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**NOTE: U.S. GAAP (ASU 2016-13) SAYS COMPANIES CAN NO LONGER TREAT EQUITY INVESTMENTS AS AVAILABLE-FOR-SALE BEGINNING IN 2018** This video outlines the proper accounting for investments in equity securities. The appropriate accounting treatment depends on the percentage of shares owned in the investee. Less than 20% ownership: use the Fair Value Method, with unrealized gains or losses going to Net Income (if Trading securities) or Other Comprehensive Income (if Available-for-Sale securities). 20%-50% ownership: use the Equity Method, with the investor recognizes a proportionate share of the investee's Net Income. More than 50% ownership: use the consolidation method to bring the investee's assets and liabilities onto the books of the investor. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 10812 Edspira
Impairment Loss On Debt Securities (Bonds) Held As Available For Sale, Unrealized Vs Realized
 
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Accounting for impairment of value of debt securities held as available for sale (bonds), Bond Loss in value is considered to be permanent therefore considered impaired, write down the cost basis to its new cost basis, example Bonds classified as Available For Sale (12/31/X1), (par value $800,000, amortized cost $800,000), Bonds are fully amortized (discount/premium), Impairment Loss: (Carrying Value - Fair Value) (800,000 - 740,000) = (60,000), Write down Cost, Do not amortize up to $800K maturity value, Adjust AFS Securities to fair value (12/31/X1) for any remaining AFS Securities, the previous Bond adjustment has now been realized as a Loss, Fair Value (12/31/X2) is now $760K, adjust Fair Value based on new cost basis (760K - 740K) = + 20K, detailed accounting by Allen Mursau
Views: 3622 Allen Mursau
Trading Securities Income Statement Presentation
 
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Trading Securities Income Statement Presentation
Views: 1381 mattfishable
Equity Securities Ownership Interest (Fair Value Method, Available For Sale Vs Trading Securities)
 
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Accounting for Available For Sale securities vs Trading Securities for fair value adjustment and related unrealized holding gains & losses, (1) Trading securities unrealized gains & losses are reported as part of net income as Other Revenues & Gains, (2) Available For Sale securities unrealized gains & losses are reported as part of shareholders equity as Other Comprehensive Income, At each reporting date, Trading vs Available-For-Sale Securities: 1-Report Available-for-Sale securities at fair value, record the unrealized gains & losses related to changes in the fair value in an unrealized holding gain or loss Equity Account, 2-Report Trading Securities at fair value with unrealized holding gains & losses reported as part of Net Income, detailed accounting by Allen Mursau
Views: 1345 Allen Mursau
Equity Method vs Fair Value Method (Financial Accounting)
 
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This video shows the differences between the Equity Method and Fair Value Method of accounting for investments. A comprehensive example is presented to illustrate how the Equity Method requires the investor to recognize a proportionate share of the investee's net income or loss, while the Fair Value Method requires the investor to recognize dividend revenue and unrealized holding gains or losses. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 46235 Edspira

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