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Held for Trading Securities
 
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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: 210 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: 23292 Edspira
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: 3803 mattfisher64
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
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,
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: 4898 mattfisher64
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: 19068 Edspira
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: 21555 Edspira
5.1 Trading Securities (Short Term Investments)
 
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Trading Securities (Short Term Investments)
Views: 3811 Dee Amaradasa
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: 17280 Allen Mursau
Accounting for Trading Securities
 
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http://www.accounting101.org/introduction-to-accounting/ An example problem on accounting for trading securities.
Views: 3214 SuperfastCPA
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: 48424 Edspira
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,
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: 10367 Larry Walther
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: 7076 AccountingED
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: 5560 Edspira
Debt Securities: Available for Sale | Intermediate Accounting | CPA Exam FAR | Chp 17 p 3
 
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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
FAR Exam Marketable Securities
 
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Pulled straight from the FAR section of our CPA Review Course, this exclusive webcast features Roger Philipp, CPA, CGMA, teaching "Marketable Securities." Roger will help you to master this classic CPA exam "hot topic" through his uniquely motivational and dynamic delivery! Connect with us: Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: Alright, let's talk about marketable securities. Now, we're still talking about investments. We just talked about cost versus equity. That was cost 0 to 20% equity, 20 to 50. Now, we're going to talk about marketable securities, which again is still 0 to 20, however there is a market value, fair market value. So, as we look at marketable securities, we're going to see that there's different ways to account for them.
Views: 49363 Roger CPA Review
Investment in Equity Securities | Intermediate Accounting | CPA Exam FAR | Chp 17 p 5
 
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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,
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: 15146 Edspira
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]
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: 8204 Edspira
7.2 Financial Assets -  Marketable Securities
 
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Accounting, Financial Assets, Marketable Securities
Views: 13011 AccountingTube
Accounting for Marketable Securities
 
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Short presentation for marketable securities, including available for sale securites, trading securities, deferred tax liability and deferred tax asset, etc.
Views: 4816 李飞
Trading Securities (Adjust to Fair Value)
 
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Trading Securities (Adjust to Fair Value)
Views: 1531 mattfishable
Available-for-Sale Securities Example | Financial Accounting | CPA Exam FAR | Chp 15 p 6
 
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trading securities, available for sales, held to maturities, amortized cost, fair value, unrealized gain, unrealized loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, debt investment, equity investment, realized gain, realized loss, fair value adjustment, unrealized holding gain, unrealized holding loss,
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: 3479 Allen Mursau
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: 4973 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.
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: 14760 Larry Walther
Equity Method of Investment (New FASB) | Intermediate Accounting | CPA Exam FAR | Chp 17 p 6
 
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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 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: 1350 Allen Mursau
Trading and Debt Securities - All you need to know
 
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amortization, unrealized gains and losses
Views: 542 Jessica Harvey
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: 10215 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: 3692 Allen Mursau
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: 61 Forex Trading
Equity Method of Investment | Financial Accounting | CPA Exam FAR | Chp 15 p 3
 
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Trading securities, available for sales, held to maturities, amortized cost, fair value, unrealized gain, unrealized loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, debt investment, equity investment, realized gain, realized loss, fair value adjustment, unrealized holding gain, unrealized holding loss, equity method, investor, investee. consolidation, other comprehensive income, cost method, significant influence, parent subsidiary, impairment,
Debt Securities & Equity Securities | Financial Accounting | CPA Exam FAR | Chp 15 p 2
 
01:01:36
Trading securities, available for sale securities, held to maturity securities, amortized cost, fair value, unrealized gain, unrealized loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, debt investment, equity investment, realized gain, realized loss, fair value adjustment, unrealized holding gain, unrealized holding loss, equity method, investor, investee. consolidation, other comprehensive income, cost method, significant influence, parent subsidiary, impairment,
Example: Available-For-Sale Securities | Intermediate Accounting | CPA Exam FAR | Chp 17
 
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Trading securities, available for sales, held to maturities, amortized cost, fair value, unrealized gain, unrealized loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, debt investment, equity investment, realized gain, realized loss, fair value adjustment, unrealized holding gain, unrealized holding loss, equity method, investor, investee. consolidation, other comprehensive income, cost method, significant influence, parent, subsidiary, impairment,
Investment in Available for Sale Securities (Old FASB) Intermediate Accounting |CPA Exam FAR |Chp 17
 
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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,
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: 8586 Allen Mursau
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: 9441 Larry Walther
Held To Maturity Securities (Effective Interest Method, Calculating Yield Rate, Amortizing & J/E's)
 
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Accounting for Held To Maturity Securties, determinng the effective interest rate (yield rate), setting up the amortization schedule & amortizing the debt security to determine the interest revenue that will be realized for the security, also calculated is a gain based on selling the security before its maturity, Only debt securities can be classified HTM since equity securities have no maturity date, debt has maturity date, Account for held-to-maturity security at its amortized cost (not fair value), must amortize any discount or premium using effective-interest method or other method such as straight-line, example is for purchasing bonds at a discount as the held to maturity securities, Bond purchase, amortization & gain/loss based on selling before its maturity date, Corp-A purchases 9% Bonds, $300,000 maturity value, purchased at 98 3/4 (98.75% of par), on (1/1/X1), mature in 3 years, pay interest semi-annually on (1/1) & (7/1), classified as held-to-maturity investment, If bond sold before maturity then gain or loss: Corp-A sells investment in bonds at 100 ½ plus accrued interest, 2 months before maturity date (sold on 11/1/X3 matures 1/1/X4), detailed calculations and accounting by Allen Mursau
Views: 10247 Allen Mursau
Trading Securities Income Statement Presentation
 
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Trading Securities Income Statement Presentation
Views: 1386 mattfishable
Intermediate Accounting 8A Trading Securities One
 
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Ken Boyd is the owner of St. Louis Test Prep (www.stltest.net). He provides online tutoring in accounting and finance. Ken is the author of Cost Accounting for Dummies and the co-author/subject matter expert of Accounting for Dummies All in One (Available March 2014). As a former CPA and college professor, he brings a wealth of experience to education
Views: 361 AccountingED
Available For Sale Securities (Fair Value & Reclassification Adjustment, Comprehensive Income)
 
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Accounting for Available For Sale Securities (stock portfolio), how AFS affect comprehensive income & reclassification adjustment required realized gains (losses) on the portfolio, for the portfolios adjusted fair value & unrealized holding gains or losses, report Available-For-Sale Securities at fair value with unrealized holding gains & losses reported as part of SHE Equity (exclusive of any interest or dividends), to determine the adjustment to the securities fair value, calculate the total cost of the portfolio and compare it to its total fair value to calculate unrealized gains & losses for the current period, compare the current period requirement to the previous balance to calculate the necessary adjustment, record the AFS portfolio at its cost (plus any changes to the portfolio) & setup as a valuation account, Fair Value Adjustment (AFS), any adjustments are recorded as Unrealized Holding Gains or Losses (Equity) & reported under Other Comprhensive Income, Other Comprehensive Income requires a reclassification adjustment for realized gains & losses to determine comprehensive income to avoid double counting of gains or losses, detailed accounting by Allen Mursau
Views: 5960 Allen Mursau
Fair Value Method for Equity Investments (less than 20% ownership stake)
 
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This video shows how to use the Fair Value Method to account for Equity Investments. The Fair Value Method is used when a firm owns less than 20% of the stock of the investee (if the firm owns between 20% and 50% of the investee, it can make an irrevocable election to use the Fair Value Method). The Fair Value Method requires that the investment be marked to market (its fair value) on the Balance Sheet, and that any unrealized gains or losses flow through the Income Statement to affect Net Income. Also, any dividends received from the investee are recorded as dividend revenue, which increases Net Income. 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
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