Search results “Investment fair value reserve”
Accounting for Revaluations of PPE
This video outlines how to account for PPE revaluations pursuant to AASB 116 Property, Plant and Equipment (please note that AASB 116 is equivalent to IAS 16 Property, Plant and Equipment). Published on 6/4/2014
Views: 80682 drdavebond
IFRS 9 Financial Instruments - 2017 update
http://www.ifrsbox.com The summary of IFRS 9 Financial Instruments updated in 2017 and ready to implement as at 1 January 2018. You can download handouts of this video on our website http://www.ifrsbox.com
Views: 158881 Silvia M. (of IFRSbox)
Fair Value Option (Investment Securities, Unrealized Gains & Losses As Part Of Net Income)
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: 8365 Allen Mursau
Acquistion Method Revaluation Measurement Period Accounting For Business Consolidation
Acquisition method accounting for a business combination requires the buyer company to establish a fair value of the net assets acquired which are provisional values and can be revalued (updated) during the measurement period of the acquisition which can affect goodwill and any gain recognized, overview with detailed accounting example by Allen Mursau
Views: 1091 Allen Mursau
What is Mark To Market (MTM)?
MTM is the process of daily revaluation of a security to reflect its current market value instead of its acquisition price or book value. Also called marked to market or marking to market. During the economic crisis and the banking crisis many banks and investment companies were forced to change their asset valuations to mark to market. Many mortgage companies were keeping loans on their books based on the price at acquisition when the true value was a lot lower. Mark-to-market or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or for similar assets and liabilities, or based on another objectively assessed "fair" value.[citation needed] Fair value accounting has been a part of Generally Accepted Accounting Principles in the United States since the early 1990s, and is now regarded as the "gold standard" in some circles. By Barry Norman, Investors Trading Academy.
IFRS 2 Share-Based Payment
http://www.ifrsbox.com Get free report Top 7 IFRS Mistakes! This is the short summary of IFRS 2 Share-based Payment. The objective of IFRS 2 is to specify the financial reporting by an entity when it undertakes a share-based payment transaction Share-based payment transaction is a transaction in which the entity either: - Receives goods or services from the supplier (including employee) in a share-based arrangement; or - Incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. Share-based payment arrangement entitles the counterparty to receive either: - Cash or other assets of the entity for amounts based on the price or value of entity's or another group entity's own equity instruments (shares, share options, etc.). These transactions are cash-settled. - Equity instruments of the entity or another group entity -- these transactions are equity-settled. How to recognize share-based payment transactions: - Goods or services received in cash-settled transactions are recognized with the corresponding credit to liabilities; and - Goods or services received in equity-settled transactions are recognized with the corresponding credit to equity. How to measure share-based payment transactions: - At fair value of goods or services received. - If it is impossible to determine (mainly in the transactions with employees), then at fair value of equity instruments granted. Vesting conditions: - If the share-based payment is not vested, then the transaction is recognized immediately at the grant date; - If the share-based payment is vested, then the transaction is recognized over the vesting period. For full summary of IFRS 2 and many other IFRS materials, please check out http:///www.ifrsbox.com
Views: 68341 Silvia M. (of IFRSbox)
Revaluation vs Fair Value Model for Fixed Asset: Confusion solved (FRA)
Revaluation Model and fair value are somewhat similar and somewhat different. Watch on this session to clear all your doubts. Lots of in-depth examples to illustrate the concept. This recording is by CA. Ankur Kulshrestha, CFA who is India's leading CFA faculty and has guided more than 2,000 students to success in LI and LII over his teaching career of more than 50 batches over 6 years
Views: 8316 FinStudyClub
Available For Sale Securities (Bond Amortization, Fair Value Adjustment, Unrealized Holding G/L)
Accounting for available for sale security (as a Bond purchased at a discount), calculating the yield rate, amortizing the bond, account for 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 account, amortization schedule calculated and fair value of bond estimated for each reporting period, comparing the amortized cost to the fair value at each reporting period equals an unrealized gain or loss, fair value adjustment valuation account to the available-for-sale account any adjustment is recorded in the unrealized holding equity account,do not report any changes in the fair value adjustment account until sale or disposal of the bond, also included is gain or loss upon sale or maturity of the bond, example 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 (7/1) & (12/31), classified as Available-for-Sale securities, fair value at end of each year (12/31) is shown on the amortization schedule, detailed accounting by Allen Mursau
Views: 7094 Allen Mursau
Property Dividend (Distribution Other Than Cash, Restate To Fair Value, Recognize Gains & Losses)
Accounting for a property dividend (also called dividends in kind), distribution in assets other than cash, when declaring a property dividend, restate at fair value of the property being distributed , recognize any gain or loss, example is for Corp-A transferred as a dividend to stockholders some of its security investments in Stocks (held as an investment), 1-Stock securities carrying value (cost) of $2.5 million, 2-Stock securities market value of $4.0 million (Gain), 3-Stock securities market value of $2.0 million (Loss), At date property dividend is declared: (Restate securities to fair value & recognize gain or Loss, reduce retainined earnings by the fair market value of the property (stocks in this example) being distributed to the shareholders, detailed accounting by Allen Mursau
Views: 2147 Allen Mursau
FRK 321 project (Finding Nemo)
Explanation of the calculation and elimination of fair value adjustments when the mark‐to‐market‐reserve includes fair  value adjustments on both the investment in ordinary and the investment in the preference shares
Investment Accounting - Module 3, Video 1
IIE LLM - Investment Accounting 10/10. Accounting recognition. Module 3 of 4, Video 1 of 2.
Views: 1258 Robert Bricker
What is HEDGE ACCOUNTING? What does HEDGE ACCOUNTING mean? HEDGE ACCOUNTING meaning & explanation
What is HEDGE ACCOUNTING? What does HEDGE ACCOUNTING mean? HEDGE ACCOUNTING meaning - HEDGE ACCOUNTING definition - HEDGE ACCOUNTING explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. Hedge accounting is an accountancy practice. All entities are exposed to some form of market risk. For example, gold mines are exposed to the price of gold, airlines to the price of jet fuel, borrowers to interest rates, and importers and exporters to exchange rate risks. Many financial institutions and corporate businesses (entities) use derivative financial instruments to hedge their exposure to different risks (for example interest rate risk, foreign exchange risk, commodity risk, etc.). Accounting for derivative financial instruments under International Accounting Standards is covered by IAS39 (Financial Instrument: Recognition and Measurement). IAS39 requires that all derivatives are marked-to-market with changes in the mark-to-market being taken to the profit and loss account. For many entities this would result in a significant amount of profit and loss volatility arising from the use of derivatives. An entity can mitigate the profit and loss effect arising from derivatives used for hedging, through an optional part of IAS39 relating to hedge accounting. A specific type of hedging transaction that entities can engage in aims to manage foreign currency exposure. These hedges are undertaken for the economic aim of reducing potential loss from fluctuations in foreign exchange rates. However, not all hedges are designated for special accounting treatment. Accounting standards enable hedge accounting for three different designated forex hedges: A cash flow hedge may be designated for a highly probable forecasted transaction, a firm commitment (not recorded on the balance sheet), foreign currency cash flows of a recognized asset or liability, or a forecasted intercompany transaction. A fair value hedge may be designated for a firm commitment (not recorded) or foreign currency cash flows of a recognized asset or liability. A net investment hedge may be designated for the net investment in a foreign operation. The aim of hedge accounting is to provide an offset to the mark-to-market movement of the derivative in the profit and loss account. For a fair value hedge this is achieved either by marking-to-market an asset or a liability which offsets the P&L movement of the derivative. For a cash flow hedge some of the derivative volatility into a separate component of the entity's equity called the cash flow hedge reserve. Where a hedge relationship is effective (meets the 80%–125% rule), most of the mark-to-market derivative volatility will be offset in the profit and loss account. To achieve hedge accounting requires a large amount of compliance work involving documenting the hedge relationship and both prospectively and retrospectively proving that the hedge relationship is effective.
Views: 6995 The Audiopedia
IAS 21 The Effects of Changes in Foreign Exchange Rates
http://www.ifrsbox.com This is the short summary of IAS 21 The Effects of Changes in Foreign Exchange Rates. In today's world, the entities carry out their foreign activities in 2 ways: 1. They have some transactions in foreign currencies, or 2. They Have a foreign operation. An entity can also decide to present its financial statements in some foreign currency other than their own. The objective of IAS 21 is to prescribe • How to include foreign currency transactions and foreign operations in the financial statements of an entity; and • How to translate financial statements into a presentation currency. Functional currency is the currency of the primary economic environment in which the entity operates. It is the own entity's currency and all other currencies are "foreign currencies". The primary economic environment is normally the one in which the entity primarily generates and expends the cash, but more factors needed to be considered, such as the currency in which the sales prices are denominated, etc. Presentation currency is the currency in which the financial statements are presented. How to report transactions in FUNCTIONAL CURRENCY Initially, all foreign currency transactions shall be translated to functional currency by applying the spot exchange rate between the functional currency and the foreign currency at the date of the transaction. Subsequently, at the end of each reporting period, you should translate: • All monetary items in foreign currency using the closing rate; • All non-monetary items measured in terms of historical cost using the exchange rate at the date of transaction (historical rate); • All non-monetary items measured at fair value using the exchange rate at the date when the fair value was measured. All exchange rate differences shall be recognized in profit or loss with some exceptions. How to translate financial statements into a PRESENTATION CURRENCY When an entity's functional currency is NOT the currency of a hyperinflationary economy, then an entity should translate: • All assets and liabilities for each statement of financial position presented (including comparatives) using the closing rate at the date of that statement of financial position. • All income and expenses and other comprehensive income items (including comparatives) using the exchange rates at the date of transactions. All resulting exchange differences shall be recognized in other comprehensive income as a separate component of equity. For more information and other IFRS materials, please visit http://www.ifrsbox.com
Views: 60691 Silvia M. (of IFRSbox)
Example: Fair Value Hedge--Interest Rate Swap | Intermediate Accounting | CPA Exam FAR
Like us on Facebook: https://www.facebook.com/accountinglectures Visit the website where you can search using a specific term: https://www.farhatlectures.com/ Connect with LinkedIn: https://www.linkedin.com/in/mansour-farhat-cpa-cia-cfe-macc-2453423a/ Financial forwards, financial futures, Options, Swaps, speculator, Arbitrageurs, notional amount, call option, put option, intermediate accounting, Intrinsic value, time value, option premium fair value hedge, cash flow hedge, speculation, interest rate swap, cash flow risk, spot price, Unrealized Holding Gain or Loss—Income, Unrealized Holding Gain or Loss—equity, cpa exam, cfa exam,
Commercial Property Valuation and Returns in India
How to estimate the right valuation for a Commercial Property and what kind of rental returns can you expect from a Commercial Real Estate in India? Let's understand the three methods to value a commercial property in India. Explained in Hindi. Related Videos: Commercial Property Investment: https://youtu.be/QGfQMqPc9kE 1. Fair Market Value of a Commercial Property in India 2. Rental Yield Method or Gross Rent Multiplier Method for a Commercial Real Estate in India 3. Land and Building Method for an Indian Commercial Property किसी कमर्शियल प्रॉपर्टी की सही वैल्यू कैसे एस्टीमेट करें और किस प्रकार के रेंटल रिटर्न्स आप इंडिया में कमर्शियल रियल एस्टेट प्रॉपर्टी से एक्सपेक्ट कर सकते हैं? चलिए समझते हैं इंडिया में कमर्शियल प्रॉपर्टी के मूल्य का आंकलन करने की 3 विधियां। 1. इंडिया में कमर्शियल प्रॉपर्टी की फेयर मार्केट वैल्यू 2. इंडिया में कमर्शियल प्रॉपर्टी के लिए रेंटल यील्ड मेथड या ग्रॉस रेंट मल्टीप्लायर मेथड 3. इंडिया में कमर्शियल प्रॉपर्टी के लिए लैंड एंड बिल्डिंग मेथड Share this Video: https://youtu.be/Hvf7kSwgpDE Subscribe To Our Channel and Get More Property and Real Estate Tips: https://www.youtube.com/channel/UCsNxHPbaCWL1tKw2hxGQD6g If you want to become an Expert Real Estate investor, please visit our website https://assetyogi.com now and Subscribe to our newsletter. In this video, we have explained: How to buy commercial property in India? How to evaluate the value of any commercial property in India? What type of returns can you expect from commercial real estate property? How much rental returns can be expected from a commercial property in India? What are the methods to evaluate the price of any commercial property? What evaluation methods are used to evaluate the price of commercial property in India? How to calculate the right price of a commercial property in India? इंडिया में कमर्शियल प्रॉपर्टी कैसे खरीदें? इंडिया में किसी भी कमर्शियल प्रॉपर्टी के मूल्य का मूल्यांकन कैसे करें? किसी कमर्शियल रियल एस्टेट प्रॉपर्टी से आप किस तरह के रिटर्न की उम्मीद कर सकते हैं? इंडिया में एक कमर्शियल प्रॉपर्टी से कितनी रेंटल रिटर्न की उम्मीद की जा सकती है? किसी कमर्शियल प्रॉपर्टी की कीमत का मूल्यांकन करने के क्या-क्या तरीके हैं? इंडिया में कमर्शियल प्रॉपर्टी की कीमत का मूल्यांकन करने के लिए किन मूल्यांकन विधियों का उपयोग किया जाता है? इंडिया में किसी कमर्शियल प्रॉपर्टी की सही कीमत की गणना कैसे करें? Make sure to Like and Share this video. Other Great Resources AssetYogi – http://assetyogi.com/ Follow Us: Twitter - http://twitter.com/assetyogi Instagram - http://instagram.com/assetyogi Linkedin - http://www.linkedin.com/company/asset-yogi Google Plus – https://plus.google.com/+assetyogi-ay Pinterest - http://pinterest.com/assetyogi/ Facebook – https://www.facebook.com/assetyogi Hope you liked this video in Hindi on “Commercial Property Valuation and Returns in India".
Views: 5838 Asset Yogi
Impairment Losses | Intermediate Accounting | CPA Exam FAR | Chp 11 p 4
The  process  to  determine  an  impairment  loss  is (a)  review  events for  possible impairment, (b)  if  events  suggest  impairment,  determine  if  the  sum  of  the  expected  future  net  cash flows is less thn the carrying amount, if  so, then (c) the loss is the amount by which the carrying  amount  f the  asset  is  greater than the fair  value  of the  asset. If  an  impaired  asset  is expected to be disposed of, it should be recorded at the lower of cost or net realizable value, and it is not depreciated.  17.  If  an  impairment  loss  is  recorded  and  if  an  asset  is  considered  long­ lived,  the  reduced carrying amount is now considered its new cost basis and no write­up is allowed. If an impaired  asset is held for disposal, it can be written up or down as long as the write­up is never greater than the carrying amount of asset at the time of the original impairment.  Impairment, impairment losses, write-off of asset, recoverability test, book value, fair value, 2 steps test, write-up, cpa exam, intermediate accounting
US GAAP vs. IFRS on the Financial Statements
You'll learn the key differences between US GAAP and IFRS on the 3 main financial statements (Income Statement, Balance Sheet, and Cash Flow Statement). By http://breakingintowallstreet.com/ "Financial Modeling Training And Career Resources For Aspiring Investment Bankers" You'll also learn how to adjust an international company's financial statements to make it easier to model and project over time. Table of Contents: 1:46 Why US GAAP vs. IFRS Matters 5:28 Income Statement Terminology Differences 7:34 Balance Sheet Differences 14:09 How to Adjust the Financial Statements for an IFRS Company 20:02 Recap and Summary Income Statement: The Income Statement is very similar regardless of the accounting system. Some items have different names (e.g., Revenue is often called Turnover and Net Income is often called Profit), but that's about it. Balance Sheet: There are more differences on the Balance Sheet - items are often arranged in a different order (sometimes Long-Term Assets are listed first, then Current Assets, then Equity, then Long-Term Liabilities and Current Liabilities at the end). The Balance Sheet itself is usually called the "Statement of Financial Position." Also, items within the Equity section often have different names: Common Stock is called "Share Capital" or "Issued Capital." Additional Paid-In Capital is often called the "Share Premium." Retained Earnings and Treasury Stock tend to have similar names. IFRS-based companies also have many "Reserve" categories for items such as FX translation differences and unrealized gains and losses. For US-based companies, these items show up within Accumulated Other Comprehensive Income (AOIC) rather than being split out into separate "Reserve" categories. But the FUNCTIONALITY of the Balance Sheet is still very similar (items still flow in and change the same way), even if items have different names or are grouped differently. Cash Flow Statement There are more differences on the Cash Flow Statement, because most US-based companies use the INDIRECT method and most international companies use the DIRECT method. The Indirect Method starts with Net Income, makes non-cash adjustments, and lists the changes in Working Capital in the Cash Flow from Operations section. The Direct Method simply lists the cash received from customers and cash paid to suppliers and employees, along with income taxes and interest and other expenses, and so you don't see the full details behind the non-cash adjustments and working capital spending. When this happens, it is much, much harder to link the financial statements because changes in items such as Accounts Receivable and Accounts Payable won't flow into anything on the Cash Flow Statement. So we recommend ADJUSTING the financial statements as follows: First, find a reconciliation between this Cash Flow Statement and the company's operating income and/or net income. Then, make the Cash Flow Statement start with Net Income instead, as it normally does, and include all the line items from this reconciliation (non-cash adjustments, Working Capital changes, etc.). And if there are still remaining differences between items such as income taxes and interest expense on the Income Statement vs. Cash Flow Statement, make adjusting entries on the CFS that indicate the true cash amount that a company paid for those. Further Resources http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-US-GAAP-vs-IFRS.xlsx Examples of Financial Statements for US-Based Companies: http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-US-Chuck-E-Cheese.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-US-Jazz-Pharmaceuticals.pdf Examples of Financial Statements for International Companies: http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Australia-Telstra.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Brazil-Ambev.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-China-TenCent.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-France-Vivendi.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-India-Infosys.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Japan-Suntory.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Korea-Samsung.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Mexico-FEMSA.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Russia-Rostelecom.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Saudi-Arabia-Saudi-Telecom.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-Singapore-SG-Airlines.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-South-Africa-PPC.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-UAE-DP-World.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/105-09-UK-Easyjet.pdf
Marketable security classifications: AFS, trading, held to maturity (CFA Series: balance sheet)
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: 9005 Bionic Turtle
7. Value At Risk (VAR) Models
MIT 18.S096 Topics in Mathematics with Applications in Finance, Fall 2013 View the complete course: http://ocw.mit.edu/18-S096F13 Instructor: Kenneth Abbott This is an applications lecture on Value At Risk (VAR) models, and how financial institutions manage market risk. License: Creative Commons BY-NC-SA More information at http://ocw.mit.edu/terms More courses at http://ocw.mit.edu
Views: 176090 MIT OpenCourseWare
FAC3701-SU4(B)-Theory relating to deferred tax on revalued capital assets
Lecture presented by Richard Starkey CA (SA) To sign up for the free preview lecture series, or purchase the full study package for FAC3701 visit http://www.tabaldi.org/classroom/course/view.php?id=189 l and sign up now. Read for the lecture: An introduction to the theory behind capital assets and the deferred tax consequences if the asset's carrying amount is intended to be recovered through sale rather than use. If the carrying amount will be recovered through sale, then the deferred tax must be calculated based on the tax rates applicable for sale. This means that there may be a recoupment that will be taxed at normal rates, as well as a capital gain that may be taxed at capital gains tax rates. Remember to look out for any permanent difference due to the base cost (Tax Cost) being different to the accounting historical cost. I also give you an updated calculation format to learn and understand.
Views: 7833 Tabaldi Education
Book Value, Market Value, Face Value of Share - Explained in Hindi (2018)
What is Book Value, Market Value and Face Value of Share? Explained in Hindi. People often get confused between book value and market value while investing. Then Face Value further makes it complicated. Let's make it all clear. Related Videos: Tangible Assets & Intangible Assets: https://youtu.be/vnCbdUKeALk Fixed Assets and Current Assets: https://youtu.be/sPrNuHduHog Share Price & Market Capitalization: https://youtu.be/oq5U-mRJ61w Earnings Per Share: https://youtu.be/SDXp64flfJI Current Assets & Current Liabilities: https://youtu.be/6_ZPGktZIts Large Cap, Mid Cap, Small Cap and Blue Chip Stocks & Mutual Funds: https://youtu.be/1KMMqlSyiDE Sensex & Nifty 50: https://youtu.be/-td1KvGcxXA Free Float Market Capitalization - Sensex & Nifty: https://youtu.be/z-mA4JYTZJQ शेयर की बुक वैल्यू, मार्केट वैल्यू और फेस वैल्यू क्या होती है? लोग अक्सर शेयर्स में इन्वेस्ट करते शेयर की बुक वैल्यू और मार्केट वैल्यू के बिच कन्फ्यूज़ हो जाते हैं, उसपर फेस वैल्यू इस और भी ज़्यादा मुश्किल बना देता है। चलिए इन सभी को साफ़तौर पर समझते हैं। Share this Video: https://youtu.be/bQEjzWssWOg Subscribe To Our Channel and Get More Property and Real Estate Tips: https://www.youtube.com/channel/UCsNxHPbaCWL1tKw2hxGQD6g If you want to become an Expert Real Estate investor, please visit our website https://assetyogi.com now and Subscribe to our newsletter. In this video, we have explained: What are book value and market value of a share? How book value and market value of a share is different from the face value of a share? What is the difference between book value, market value and the face value of a share? How to calculate the book value per share? What is the market value of equity? what is the meaning of book value, market value, and the face value? What is the PB ratio or Price Book Ratio? How to calculate the PB ratio? How does PB value help to evaluate the correct value of a share? What is the difference between book value of share and market value of the share? How to use the PB ratio to evaluate per share value? How to calculate face value and book value of a share of a company? Make sure to Like and Share this video. Other Great Resources AssetYogi – http://assetyogi.com/ Follow Us: Google Plus – https://plus.google.com/+assetyogi-ay Twitter - http://twitter.com/assetyogi Instagram - http://instagram.com/assetyogi Pinterest - http://pinterest.com/assetyogi/ Linkedin - http://www.linkedin.com/company/asset-yogi Facebook – https://www.facebook.com/assetyogi Hope you liked this video in Hindi on “Book Value, Market Value, Face Value of Share”.
Views: 27365 Asset Yogi
The real truth about the 2008 financial crisis | Brian S. Wesbury | TEDxCountyLineRoad
This talk was given at a local TEDx event, produced independently of the TED Conferences. The Great Economic Myth of 2008, challenging the accounting to accounting principal. Brian Wesbury is Chief Economist at First Trust Advisors L.P., a financial services firm based in Wheaton, Illinois. Mr. Wesbury has been a member of the Academic Advisory Council of the Federal Reserve Bank of Chicago since 1999. In 2012, he was named a Fellow of the George W. Bush Presidential Center in Dallas, TX where he works closely with its 4%-Growth Project. His writing appears in various magazines, newspapers and blogs, and he appears regularly on Fox, Bloomberg, CNBCand BNN Canada TV. In 1995 and 1996, he served as Chief Economist for the Joint Economic Committee of the U.S. Congress. The Wall Street Journal ranked Mr. Wesbury the nation’s #1 U.S. economic forecaster in 2001, and USA Today ranked him as one of the nation’s top 10 forecasters in 2004. Mr. Wesbury began his career in 1982 at the Harris Bank in Chicago. Former positions include Vice President and Economist for the Chicago Corporation and Senior Vice President and Chief Economist for Griffin, Kubik, Stephens, & Thompson. Mr. Wesbury received an M.B.A. from Northwestern University’s Kellogg Graduate School of Management, and a B.A. in Economics from the University of Montana. McGraw-Hill published his first book, The New Era of Wealth, in October 1999. His most recent book, It’s Not As Bad As You Think, was published in November 2009 by John Wiley & Sons. In 2011, Mr. Wesbury received the University of Montana’s Distinguished Alumni Award. This award honors outstanding alumni who have “brought honor to the University, the state or the nation.” There have been 267 recipients of this award out of a potential pool of 91,000 graduates. About TEDx, x = independently organized event In the spirit of ideas worth spreading, TEDx is a program of local, self-organized events that bring people together to share a TED-like experience. At a TEDx event, TEDTalks video and live speakers combine to spark deep discussion and connection in a small group. These local, self-organized events are branded TEDx, where x = independently organized TED event. The TED Conference provides general guidance for the TEDx program, but individual TEDx events are self-organized.* (*Subject to certain rules and regulations)
Views: 1844556 TEDx Talks
[ Revaluation of Assets ] - Learn about Revaluation of Assets With This Example
In this video, I'm gonna talk about Revaluation of Assets. I'll talk about Revaluation of Assets with a proper example. Evaluation of fixed assets is the process of increasing or decreasing the carrying value of fixed assets to account for major changes in the fair market value of the asset Video: https://www.youtube.com/watch?v=UIhj4kBrNbs Searches related to Revaluation of Assets revaluation of assets journal entry revaluation of assets ifrs revaluation of assets in partnership revaluation of non-current assets revaluation of assets and liabilities disposal of revalued asset accounting entries revaluation reserve accounting treatment use of revaluation reserve
Views: 10751 SHArPEdgeGlobal
What is MARK-TO-MARKET ACCOUNTING? What does MARK-TO-MARKET mean? MARK-TO-MARKET meaning - MARK-TO-MARKET ACCOUNTING definition - MARK-TO-MARKET ACCOUNTING explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. Mark-to-market (MTM or M2M) or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or for similar assets and liabilities, or based on another objectively assessed "fair" value. Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early 1990s, and is now regarded as the "gold standard" in some circles, even though it is considered to be one of the reasons of the Enron scandal and the eventual bankruptcy of the company and the closure of the accounting firm Arthur Andersen. Mark-to-market accounting can change values on the balance sheet as market conditions change. In contrast, historical cost accounting, based on the past transactions, is simpler, more stable, and easier to perform, but does not represent current market value. It summarizes past transactions instead. Mark-to-market accounting can become volatile if market prices fluctuate greatly or change unpredictably. Buyers and sellers may claim a number of specific instances when this is the case, including inability to value the future income and expenses both accurately and collectively, often due to unreliable information, or over-optimistic or over-pessimistic expectations of cash flow and earnings.
Views: 3397 The Audiopedia
3 DIVIDEND STOCKS I'M BUYING RIGHT NOW (& 3 stocks on my watchlist)
Today, I just purchased more shares of an incredible dividend growth stock. A stock that I started buying in 2018, I was so thrilled to purchase on a big down day after their quarterly earnings report. Of course, I'm talking about 3M Company (ticker MMM). Today's video covers my recent 3M purchase and also two other dividend stocks I'm buying right now in October, 2018. (I'm thrilled to also share 3 dividend stocks that are currently on my stock watchlist.) Get ready for an exciting video! Stock Purchase 1: 3M (MMM) It seems like 3M is never really on sale. Today, the stock market gave this dividend investor a gift. It seems like stock market analysts really don't like 3M's recent earnings report. Revenue is down 0.2% and net income is up 8%. They did lower guidance for the year. As a long-term investor, I am very comfortable with shorter term earnings (and stock price) volatility. With 3M stock tanking, I picked up a few shares right around $190 per share. While my starting yield of 2.86% is not that exciting, it's really not a bad starting yield for this premium company. I plan to hold forever and look forward to future dividend increases. Stock Purchase 2: PepsiCo (PEP) While it's not a great value now, it's not a bad one either. Trading at the middle of it's 52-week range, I took this opportunity to buy more shares of my #2 favorite dividend stock of all time. With 4.5% of my portfolio in this this stock (by dollar amount), I really want to add more shares. I'm trying to bring this position up to about 7% of my total portfolio value. With a starting dividend yield of 3.4%, I feel comfortable adding more shares at current prices. Stock Purchase 3: IBM (IBM) Last on my list is IBM. Due to their lackluster earnings report, the stock market totally hates this stock. That makes me quite intrigued. With a forward PE ratio below 10 and a starting dividend yield of 4.8%, I'm buying more IBM here. However, I'm also making sure to keep this stock as a lower percentage of my overall portfolio. Next, up I share three stocks on my watchlist right now in October, 2018. I'm following Ford (F), Cedar Fair (FUN), and Abbvie (ABBV). I'm particularly excited about the first two right now, and share some really fun investing insights in today's video. Meet-Up: Live in the greater San Francisco area? I'm organizing the first ever PPC Ian meet-up at Starbucks Reserve in San Francisco! Learn more here: http://www.ppcian.com/join-our-local-bay-area-ppc-ian-dividend-investing-crew/ Want to learn even more dividend investing insights? Make sure to connect with me on Instagram (I'm @ianlopuch): https://www.instagram.com/ianlopuch/ Here's my original video on 3M (MMM) from when I started purchasing shares earlier this year: https://www.youtube.com/watch?v=CHRm9kdbXJo Here are my top five favorite dividend stocks of all time: Favorite Dividend Stock 5: https://www.youtube.com/watch?v=Kj2n-Mndib0 Favorite Dividend Stock 4: https://www.youtube.com/watch?v=XV8Txpw-qHA Favorite Dividend Stock 3: https://www.youtube.com/watch?v=WA1baKYgV_0 Favorite Dividend Stock 2: https://www.youtube.com/watch?v=kFjUoFWEC44 Favorite Dividend Stock 1: https://www.youtube.com/watch?v=ZkgzdwAqPho I'm buying IBM right now because I believe it's a deep value: https://www.youtube.com/watch?v=sHGO6IdwkXo Here's what I think about Ford (F): https://www.youtube.com/watch?v=03WS48MNlA0 I invested in Cedar Fair (FUN) and I may purchase even more shares: https://www.youtube.com/watch?v=hhujBcrq8Xg Here's what I think about Abbvie (ABBV) as a dividend growth stock: https://www.youtube.com/watch?v=FE7h27OgLbQ Disclosure: I am long 3M (MMM), PepsiCo (PEP), Johnson & Johnson (JNJ), IBM (IBM), Cedar Fair (FUN), Pfizer (PFE), and Starbucks (SBUX). I own these stocks in my stock portfolio. Disclaimer: I'm not a licensed investment advisor, and PPC Ian videos, Excel files, and content are just for entertainment and fun. PPC Ian videos, Excel files, and content are NOT investment advice. Also, I'm not a tax advisor and PPC Ian videos, Excel files, and content are NOT tax advice. Please talk to your licensed investment advisor before making any financial decisions. Please talk to your licensed tax advisor before making any tax decisions. All PPC Ian videos, Excel files, and other content are (c) Copyright IJL Productions LLC.
Views: 9541 ppcian
Raghuram Rajan 7 Rules of Success Inspirational Speech | Investment Advice
Raghuram Rajan is an Indian economist who served as the 23rd Governor of the Reserve Bank of India. He is Always inspire us by his inspirational speeches, passion towards films, motivational speeches, interviews and Quotes etc. Hope you like this Video (Composition) Here are Raghuram Rajan 7 Rules of Success: • No Return Without Risk • Love what you do • journey is far more important than the destination • There is no such thing as a free lunch • Only with questioning comes clarity • make diversified portfolio • Find the best solution to sell Subscribe Our Channel: https://www.youtube.com/channel/UCE8Rffust79wNowKECRXKlQ Experience More Motivational Stuff Visit: www.bigwigo.com (Go Bigger- Go Beyond) Connect: Facebook: https://web.facebook.com/desimotivation Twitter: https://twitter.com/BigWigo Google+ : https://goo.gl/kkm4bs Instagram: https://www.instagram.com/bigwigo/ Pinterest: https://in.pinterest.com/bigwigo/DISCLAIMER: This is an educational and non-commercial video meant only for inspiring the viewers. Viewer's discretion adviced. All copyrights are acknowledged to their rightful owners. Desi Motivation does not claim to own any copyrights. The sole purpose of this video is to inspire, empower and educate the viewers. SPEAKER : Raghuram Rajan VIDEO CLIPS : Dr. Raghuram Rajan at Shiv Nadar University Convocation How to become a Successful Investor - Raghuram Rajan Raghuram Rajan Giving Awesome Advice to Graduating Students. [MUST WATCH] Raghuram Govind Rajan Inspiring Young India MUSIC: Black Diary Music ---------------------------------------------------------------------------------------------- FAIR-USE COPYRIGHT DISCLAIMER * Copyright Disclaimer Under Section 107 of the Copyright Act 1976, allowance is made for "fair use" for purposes such as criticism, commenting, news reporting, teaching, scholarship, and research. Fair use is a use permitted by copyright statute that might otherwise be infringing. Non-profit, educational or personal use tips the balance in favour of fair use. -This video has no negative impact on the original works (It would actually be positive for them) -This video is also for teaching purposes. -It is not transformative in nature. -I only used bits and pieces of videos to get the point across where necessary. We make these videos with the intention of educating others in a motivational/inspirational form. We do not own the clips and music we use in most cases. Our understanding is that it is in correlation to Fair Right Use, however given that it is open to interpretation, if any owners of the content clips would like us to remove the video, we have no problem with that and will do so as fast as possible. Please message us on YouTube or Facebook if you have any concerns. We believe these videos are fair use because: They are transformative in a positive sense, we take clips from various sources to help create an atmospheric feeling that will help people in hard situations in their life. We also do not wish to use the heart of any piece of work that would perhaps decrease the market value of the original content, if anything we hope to promote the content so that people can reach out and subsequently increase the market value. Lastly these videos are to educate people in an entertaining fashion. Given these are very short videos, the short parts we use within them act as a catalyst to further reading. ---------------------------------------------------------------------------------------------------------- THANK YOU ALL !
Views: 109662 Desi Motivation
Financial Accounting 8: Available for Sale and  Trading Securities
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: 7020 AccountingED
🏆 Top Stock Pick November 2018 📈 50% Upside At Book Value Pricing!
The Top Stock Pick for November 2018 has limited downside (it's already trading at book value), asymmetric upside (I calculate a rough, conservative 50%), and a couple potential catalysts! I only pick a stock when it has significant upside potential (ideally 100%+), limited downside risk, and an identifiable catalyst that could help the market wake up to the company's fair value. 📚 If you're interested in learning the ins and outs of my unique investment style, visit http://InvestLikeSpicer.com 🔔 Don't forget to subscribe and click the bell! SUBSCRIBE: https://SpicerCapital.com/YouTube 🕗🕘🕙 Discover 🕑🕒🕓 2:00 - A Warning About Volatile Industries 2:31 - November's Top Stock Pick: CJ 5:16 - Who Are the Peers 7:49 - Comparable Company Analysis (showing an 80% upside!) 8:53 - Why Is It SO Undervalued 11:00 - The Potential Catalysts 12:18 - What's the Downside 13:46 - Why I Don't Own Shares Yet 🔗🔗🔗 Links 🔗🔗🔗 0:47 - Learn More About the Course - http://InvestLikeSpicer.com 1:30 - Additional Disclosures - https://SpicerCapital.com/Disclaimer 9:07 - Where To Find Undervalued Stocks Video - https://youtu.be/GmWYRK0Ox7U 9:10 - You Can Be A Stock Market Genius by Joel Greenblatt - 📗https://amzn.to/2KbF98Z (affiliate) or just listen for free - 🎧 https://SpicerCapital.com/Audible (affiliate) 9:15 - July's Top Stock Pick $OTEL - https://youtu.be/rs3yVwpyXvs 14:35 - Learn the Ins & Outs of My Investment Style - http://InvestLikeSpicer.com 14:55 - How To Win Lifetime Access - https://SpicerCapital.com/CONTEST 15:03 - Join Our FREE Private Facebook Group - https://SpicerCapital.com/GROUP 🙌🙌🙌 Contest 🙌🙌🙌 💯 Win LIFETIME "SC Insider" access + more! 🎉 Learn More: SpicerCapital.com/Contest 📣📣📣 More Tips and Training 📣📣📣 ✔️ https://www.Instagram.com/SpicerCapital/ ✔️ https://www.Facebook.com/SpicerCapital ✔️ https://Twitter.com/SpicerCapital ✔️ https://www.LinkedIn.com/company/Spicer-Capital/ ------------ Other Resources ------------ 📚 COURSE - Want to learns the ins and outs of my investment style? Learn more at http://InvestLikeSpicer.com 📈 INSIDER - Want inside access to all my best research? Okay, here you go: https://SpicerCapital.com/INSIDER 📕 BOOK - Get your copy of "Stop Investing Like They Tell You." In stores Fall, 2018. Learn more at https://SpicerCapital.com/Book 🎧 AUDIOBOOK - Until my publisher makes me take it down... download the audiobook version of my book for FREE at https://SpicerCapital.com/SILTTY 🎓 SPICER CAPITAL UNIVERSITY - Take advantage of the free, 4-hour, gamified, video course designed to help you better protect and grow your life savings. Check it out at https://University.SpicerCapital.com 🤔 ABOUT - Learn more about me (Stephen Spicer) and Spicer Capital: https://SpicerCapital.com/About 🔎 Sources: Company 10K, 10Q, and Shareholder Call Simply Wall Street - https://SpicerCapital.com/SWS (affiliate) Uncle Stock - https://SpicerCapital.com/UncleStock (affiliate) https://getyarn.io/yarn-clip/8a9f2d0d-e5cf-4668-bf6e-f7922904353f https://seekingalpha.com/article/4207439-c-and-j-energy-services-growth-will-hit-pause-q3 https://investors.cjenergy.com/2017-01-06-C-J-Energy-Services-Successfully-Completes-Financial-Restructuring-Emerges-From-Chapter-11-Bankruptcy-And-Adopts-Stockholder-Rights-Plan https://cjenergy.com/ https://seekingalpha.com/article/4204266-c-and-j-energy-cj-presents-barclays-ceo-energy-power-conference-slideshow Warranties & Disclaimer Spicer Capital, LLC is a Registered Investment Advisor. This channel and information are provided for guidance and information purposes only. Investments involve risk and unless otherwise stated, are not guaranteed. Be sure to first consult with a qualified financial advisor and/or tax professional before implementing any strategy. This channel and information are not intended to provide investment, tax, or legal advice. Please see my full disclosures at: https://SpicerCapital.com/Disclaimer
Can Bitcoin Be World Reserve Currency,Becoming Money,Investment,Commodity,Digital Gold,Store Value,
In Hindi. Hi Friends. What Will be Future of Bitcoin and Other Cryptocurrencies ? Is it Digital Gold Or Store of Value ? Mistakes made By Us ? Against and In Favour Of Articles !!! Chances and Risks ? Well, If You Are REAL Crypto Enthusiast, Stay With Me !!! I Will guide You. All This and Much More !!! Our Channel is Growing Fast !! Keep Me Motivated !! Crypto Regulation is Hot In India !! Should Goverments Enforce Law and Regulation On All Crypto Traders ? OR Should Crypto Community Come Up with Suggestion ? Watch These Two Highly Contrasting Articles !!! Likes appreciated !!! Keep me motivated by subscribing, like,share and comments. Thank you. Disclaimer-The views expressed herein are solely mine. Any resemblance to thing or person is purely coincidental. This video Does not mean to hurt feelings of anyone. Some videos may hold other content only for the purpose of criticism and comparison. No copyright violation has been tried or permitted in any of the videos. If Any have any complaint or Problems regarding my Videos. Please mail me on my business email,and we will try to solve Your Problem. Thank you. This is Litecoin Click Bot Referral Link : https://t.me/LTCClickBot?start=gbG4 Register PIVOT to get BTC Bonus:PIVOT is a community for cryptocurrency investors. https://www.pivot.one/app/invite_login?inviteCode=cgkmju D.Tube - https://d.tube/#!/c/tektonic Youtube - https://www.youtube.com/c/TekTonic Website - http://applot.16mb.com, Twitter - applot.16mb.com @Applotc, Facebook - https://www.facebook.com/applot.postall Telegram group - https://t.me/joinchat/I009FQ_DWDsfyrkvWp7WWQ This channel is dedicated to all of YOU. So like comment share subscribe and press Bell icon. Technology technique news information apps knowledge experience Tips movies reviews ideas and much more. DISCLAIMER: This Channel DOES NOT Promote or encourage Any illegal activities , all contents provided by This Channel is meant for EDUCATIONAL PURPOSE only . Copyright Disclaimer Under Section 107 of the Copyright Act 1976, allowance is made for "fair use" for purposes such as criticism, comment, news reporting, teaching, scholarship, and research. Fair use is a use permitted by copyright statute that might otherwise be infringing. Non-profit, educational or personal use tips the balance in favor of fair use. #WorldReserveCurrency #Money #Currency #Investment #Trading #Commodity #DigitalGold #StoreValue #IndianGovernment #RBI #SupremeCourt #CryptoNews #Schearing #RBIBan #schearing
Views: 41 Tek Tonic
The Truth about the Real Estate Market Crashing...
It’s no surprise that there’s a lot of discussion lately about the real estate market potentially dropping. Here’s why I don’t care if it does, why it shouldn’t matter, and how I invest in real estate. Enjoy! Add me on Snapchat/Instagram: GPStephan Join the private Real Estate Facebook Group: https://www.facebook.com/groups/therealestatemillionairemastermind/ Get $50 OFF + FREE Coaching Call FOR A LIMITED TIME: Code THANKYOU50 - The Real Estate Agent Academy: Learn how to start and grow your career as a Real Estate Agent to a Six-Figure Income, how to best build your network of clients, expand into luxury markets, and the exact steps I’ve used to grow my business from $0 to over $120 million in sales: https://goo.gl/UFpi4c Now before you think I’m absolutely crazy for saying something like that, since basically 85% of my net worth is in real estate…and I make most of my money as a real estate agent…so I definitely see myself as being pretty reliant on real estate for my income, just hear me out, because I promise this should hopefully make sense. I think one of the biggest concerns right now for most people is fairly surface level..they don’t want to lose money short term, and they’d rather just wait and see what happens. And I don’t disagree, this is a fair argument. But this ignores some other important aspects. For me, I don’t flip properties. In fact, I never intend on ever selling them - I keep them on low-interest, fixed rate mortgages for 30 years and I rent them out. Rent covers all my expenses and spits out some extra profit each month. I don’t plan on selling, so the properties value doesn’t really make a big difference. Instead, I care what the home is worth 30 years from now. Here’s what happens, and it’s happening RIGHT NOW. People are reading about the real estate market softening and because of that, they don’t want to buy now - instead, they want to wait for prices to drop even further, then buy in at the bottom. All those people who are sitting on the sidelines are doing what…they’re RENTING. All those people out priced from the market? They’re RENTING. Those sellers which sell their rental properties? That’s one less property on the market to rent. The one thing that does historically well in a real estate drop is…rentals. Rentals are making the money. So either way, from the way I see it, I win. I’m either getting a really strong rental market, which means more money in my pocket, or rising values…which means money in my pocket. So why would I care if my place is worth 5% less next year if that just means there are more tenants looking for rentals, which helps drive that market higher? In the bigger scope of things, unless you’re flipping real estate….which I personally don’t recommend, and I have a video about why I don’t flip real estate…timing the market is a gamble. You might get it right sometimes, you might get it wrong sometimes. I’ve seen more people get it wrong than get it right, however. If you can’t find a good deal, don’t buy…trust me, you can over pay for a property in a really bad market, and you can under pay for a property in a great market. Your individual skillset will prove much more profitable than the market dictates. Invest what you can afford, live below your means, buy properties that cash flow, buy them on a fixed rate long term loan so there are no surprises about your payments fluctuating, and wait. If you find a deal, go for it…if you don’t, then wait. Simple as that. No sense over complicating anything. For business inquiries or paid one-on-one real estate investing/real estate agent consulting or coaching, you can reach me at [email protected] Suggested reading: The Millionaire Real Estate Agent: http://goo.gl/TPTSVC Your money or your life: https://goo.gl/fmlaJR The Millionaire Real Estate Investor: https://goo.gl/sV9xtl How to Win Friends and Influence People: https://goo.gl/1f3Meq Think and grow rich: https://goo.gl/SSKlyu Awaken the giant within: https://goo.gl/niIAEI The Book on Rental Property Investing: https://goo.gl/qtJqFq Favorite Credit Cards: Chase Sapphire Reserve - https://goo.gl/sT68EC American Express Platinum - https://goo.gl/C9n4e3
Views: 30650 Graham Stephan
Return on Investment (ROI) - Calculation, Formula & Meaning (Hindi)
ROI or Return on Investment calculation, formula and meaning are explained hindi. ROI is a profitability ratio which is also known as Return on Capital. In this video we learn the basics of Return on Investment. In coming videos, we will learn in detail about Return on Assets, Return on Capital Employed (ROCE) and Return on Equity. Related Videos: Return on Equity (ROE): https://youtu.be/K-OhdUGqdzc ROCE (Return on Capital Employed): https://youtu.be/FjWuma0U2x0 Return on Assets: https://youtu.be/7z9jDKNub6U Profitability Ratios: https://youtu.be/pHgiuO2ZYoU Financial Ratios & Analysis: https://youtu.be/CZscpOND3Vs इस वीडियो में ROI या Return on Investment की कैलकुलेशन, फार्मूला और मीनिंग को हिंदी में समझाया गया है। ROI एक प्रोफिटेबिलिटी रेश्यो होता है जिसे रिटर्न ऑन कैपिटल के रूप में भी जाना जाता है। इस वीडियो में हम Return on Investment के बारे में कुछ आधारभूत बातों के बारे में जानेंगे। आने वाले वीडियो में हम रिटर्न ऑन एसेट्स, रिटर्नऑन कैपिटल एम्प्लॉयड (ROCE) और रिटर्न ऑन इक्विटी के बारे में विस्तार से समझेंगे। Share this Video: https://youtu.be/ij7y5e2MVG4 Subscribe To Our Channel and Get More Property and Real Estate Tips: https://www.youtube.com/channel/UCsNxHPbaCWL1tKw2hxGQD6g If you want to become an Expert Real Estate investor, please visit our website https://assetyogi.com now and Subscribe to our newsletter. In this video, we have explained: What is the return on investment or ROI? What is the meaning of ROI? How to calculate ROI? What is the full form of ROI? What is the method of return on investment calculation? How to implement the ROI calculation formula? How to calculate the expected return on investment? How to apply the ROI formula to calculate the profitability ratio of an investment? How to calculate Return on Capital? How to ROI calculation can help making a right investment decision? How to compare investment opportunities using return on investment formula? How to avoid losses using ROI calculation? How to calculate the overall profit of an investment? What is the return on capital? Make sure to Like and Share this video. Other Great Resources AssetYogi – http://assetyogi.com/ Follow Us: Linkedin - http://www.linkedin.com/company/asset-yogi Google Plus – https://plus.google.com/+assetyogi-ay Twitter - http://twitter.com/assetyogi Instagram - http://instagram.com/assetyogi Pinterest - http://pinterest.com/assetyogi/ Facebook – https://www.facebook.com/assetyogi Hope you liked this video in Hindi on “Return on Investment (ROI)”.
Views: 10561 Asset Yogi
IAS 12 - deferred tax and revaluations - ACCA Financial Reporting (FR)
IAS 12 - deferred tax and revaluations - ACCA Financial Reporting (FR) Free lectures for the ACCA Financial Reporting (FR) Exam To benefit from this lecture, visit OpenTuition to download the notes used in the lecture and access all ACCA free resources. Access to all Financial Reporting lectures, and Ask the ACCA Tutor Forums Please go to opentuition to post questions to our ACCA Tutor, we do not provide support on youtube comments section. *** Complete list of free ACCA lectures is available on https://opentuition.com/acca/fr/ ***
Views: 1854 OpenTuition
ACCA P2 Property, plant and equipment (IAS 16) -  Revaluation increase
ACCA P2 Property, plant and equipment (IAS 16) Free lectures for the ACCA P2 Corporate Reporting Exams
Views: 24685 OpenTuition
Session 30: Valuation - Cash Flows & Discount Rates
Look at the estimation process and challenges associated with estimating cash flows & discount rates in valuation
Views: 11969 Aswath Damodaran
Allocate Price | Revenue Recognition (New FASB) | Intermediate Accounting | CPA Exam FAR | Chp18 p4
Fourth Step: Allocating the Transaction Price to Separate Performance Obligations 12. Companies often have to allocate the transaction price to more than one performance obligation in a contract. If an allocation is needed, the transaction price is allocated to the various performance obligations based on their relative fair values—which generally are the standalone selling prices. If this information is not available, companies should use their best estimate of what the good or service might sell for as a standalone unit. Estimates of standalone selling price can be based on (1) adjusted market assessment, (2) expected cost plus a margin approach, or (3) a residual approach. Fifth Step: Recognizing Revenue When (or as) Each Performance Obligation is Satisfied 13. A company satisfies its performance obligation when the customer obtains control of the good or service. Change in control is the deciding factor in determining when a performance obligation is satisfied. A customer controls the product or service when the customer has the ability to direct the use of and obtain substantially all remaining benefits from the asset or service. Control also includes the ability to prevent other companies from directing the use of, or receiving benefits, from the product or service. Indicators that the customer has obtained control are: a. The company has a right to payment for the asset. b. The company has transferred legal title to the asset. c. The company transferred physical possession of the asset. d. The customer has significant risks and rewards of ownership. e. The customer accepted the asset.
2c Valuation of Reserves 4/8
A company whose principal activities consist of exploration for mineral, oil or gas may not progress to the next stage of development or to a stage where it is able to generate revenue. Other industry specific risks must also be considered. "Reporting of Oil & Gas Resources and Reserves" (12 March 2013) One of the unique aspects of the Upstream Oil & Gas industry is the resources and reserves. What are these? What do investors need to know about reporting of oil & gas resources and reserves? Join our speaker Edward Jankowski of RPS Energy (RPS) as he shares his expertise on "Valuation of Oil & Gas Resources and Reserves". Edward has more than 30 years of experience in the industry. RPS is a global consultancy that helps clients develop natural energy resources across the complete asset life cycle, combining their technical and commercial skill with a wide knowledge of environmental issues. For a refresher on the Upstream Oil & Gas Industry, down load our Investor Guide at this link: http://www.sgx.com/wps/wcm/connect/29a795804a664d659f92ff56e17ffefa/An+Investor%27s+Guide+to+the+Upstream+Oil++Gas+Industry.pdf?MOD=AJPERES
Views: 1467 SGXChannel
Gold Documentary [Full HD]
FREE Gold Investment Kit: http://2by.us/gold A traditional way of investing in silver is by buying actual bullion bars. In some countries, like Switzerland and Liechtenstein, bullion bars can be bought or sold over the counter at major banks. The flat, rectangular shape of silver bars makes them ideal for storage in a home safe, a safe deposit box at a bank, or placed in allocated (also known as non-fungible) or unallocated (fungible or pooled) storage with a bank or dealer. Silver is traded in the spot market with the code "XAG". When settled in United States Dollars, the code is "XAGUSD". Various sizes of silver bars: 1000 oz troy bars – These bars, 999 fine, weigh about 68.6 pounds avoirdupois (31 kg) and vary about 10% as to weight, as bars range from 900 ozt to about 1,100 ozt (28 to 34 kg). These are COMEX and LBMA good delivery bars. 100 oz troy bars – These bars weigh 6.86 pounds (3.11 kg). Odd weight retail bars – These bars cost less and generally have a wider spread, due to the extra work it takes to calculate their value and the extra risk due to the lack of a good brand name. 1 kilogram bars (32.15 oz troy) 10 oz troy bars and 1 oz troy bars (311 and 31.1 g) gold, silver, investment, ira, silver and gold, gold investment, https://www.youtube.com/watch?v=vXghYXPE32c Read more: http://silvergolddaily.com/
Views: 67959 Gold Investment
Funds Flow Statement #1 [ Schedule of Changes in Working Capital ] :-by kauserwise tutorial
▓▓▓▓░░░░───CONTRIBUTION ───░░░▓▓▓▓ If you like this video and wish to support this kauserwise channel, please contribute via, * Paytm a/c : 7401428918 * Paypal a/c : www.paypal.me/kauserwisetutorial [Every contribution is helpful] Thanks & All the Best!!! ─────────────────────────── Funds flow statement with adjustment, comprehensive problem, funds from operation, out flow of cash, inflow of cash, sources of funds, application of funds, accounting tutorial. To watch more tutorials pls visit: www.youtube.com/c/kauserwise * Financial Accounts * Corporate accounts * Cost and Management accounts * Operations Research Playlists: For Financial accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnojfVAucCUHGmcAay_1ov46 For Cost and Management accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnpgUjlVR-znIRMFVF0A_aaA For Corporate accounting - https://www.youtube.com/playlist?list=PLabr9RWfBcnorJc6lonRWP4b39sZgUEhx For Operations Research - https://www.youtube.com/playlist?list=PLabr9RWfBcnoLyXr4Y7MzmHSu3bDjLvhu
Views: 296913 Kauser Wise
Bull Market & Bear Market - Explained in Hindi
Bull market and Bear Market are explained in hindi. Before investing in stock market you must understand what is a bull market and what is a bear market. In this video, we will also understand how you can make money in share markets in a bull run and bear run. Related videos: PE Ratio (Price to Earnings Ratio): https://youtu.be/pmd1kb-D1jE PEG Ratio: https://youtu.be/wglhWAQ84t8 Nifty 50 & Sensex: https://youtu.be/-td1KvGcxXA Bull market और Bear market हिंदी में समझाया गया है। Stock market में निवेश करने से पहले आपको समझना होगा कि Bull market क्या है और Bear market क्या है। इस वीडियो में, हम यह भी समझेंगे कि आप share markets में bull run और bear run से कैसे पैसा कमा सकते हैं। Share this video: Subscribe To Our Channel and Get More Finance Tips: https://www.youtube.com/channel/UCsNxHPbaCWL1tKw2hxGQD6g To access more learning resources on finance, check out www.assetyogi.com In this video, we have explained: What is a Bull market? What does Bear market mean? Market sentiment indicator? How to make money in bear markets? What causes a bear market? How to invest in the stock market? What kind of strategies should be in the Bear and the bull market? When is it called a bear or bull market? Would you buy stock in a bear market? In this video, we will learn about bull market and bear market. If the Sensex or Nifty goes up for several months, then we call it the Bull market. On the other hand, if the Sensex or Nifty goes down for several months, then we call it the Bear market. Sensex is the BSE Index of top 30 stocks. Nifty 50 is the NSE India Index of top 50 stocks listed as per market cap (market capitalization). Make sure to like and share this video. Other Great Resources AssetYogi – http://assetyogi.com/ Follow Us: Instagram - http://instagram.com/assetyogi Pinterest - http://pinterest.com/assetyogi/ Twitter - http://twitter.com/assetyogi Google Plus – https://plus.google.com/+assetyogi-ay Facebook – https://www.facebook.com/assetyogi Linkedin - http://www.linkedin.com/company/asset-yogi Hope you liked this video in Hindi on “Bull Market vs Bear Market"
Views: 5798 Asset Yogi
The 2008 Financial Crisis and the Federal Reserve: Alan Greenspan (2010)
A 2000 United States Department of the Treasury study of lending trends for 305 cities from 1993 to 1998 showed that $467 billion of mortgage lending was made by Community Reinvestment Act (CRA)-covered lenders into low and mid level income (LMI) borrowers and neighborhoods, representing 10% of all U.S. mortgage lending during the period. The majority of these were prime loans. Sub-prime loans made by CRA-covered institutions constituted a 3% market share of LMI loans in 1998, but in the run-up to the crisis, fully 25% of all sub-prime lending occurred at CRA-covered institutions and another 25% of sub-prime loans had some connection with CRA. In addition, an analysis by the Federal Reserve Bank of Dallas in 2009, however, concluded that the CRA was not responsible for the mortgage loan crisis, pointing out that CRA rules have been in place since 1995 whereas the poor lending emerged only a decade later. Furthermore, most sub-prime loans were not made to the LMI borrowers targeted by the CRA, especially in the years 2005–2006 leading up to the crisis. Nor did it find any evidence that lending under the CRA rules increased delinquency rates or that the CRA indirectly influenced independent mortgage lenders to ramp up sub-prime lending. To other analysts the delay between CRA rule changes (in 1995) and the explosion of subprime lending is not surprising, and does not exonerate the CRA. They contend that there were two, connected causes to the crisis: the relaxation of underwriting standards in 1995 and the ultra-low interest rates initiated by the Federal Reserve after the terrorist attack on September 11, 2001. Both causes had to be in place before the crisis could take place.[48] Critics also point out that publicly announced CRA loan commitments were massive, totaling $4.5 trillion in the years between 1994 and 2007.[49] They also argue that the Federal Reserve’s classification of CRA loans as “prime” is based on the faulty and self-serving assumption: that high-interest-rate loans (3 percentage points over average) equal “subprime” loans.[50] Others have pointed out that there were not enough of these loans made to cause a crisis of this magnitude. In an article in Portfolio Magazine, Michael Lewis spoke with one trader who noted that "There weren’t enough Americans with [bad] credit taking out [bad loans] to satisfy investors' appetite for the end product." Essentially, investment banks and hedge funds used financial innovation to enable large wagers to be made, far beyond the actual value of the underlying mortgage loans, using derivatives called credit default swaps, collateralized debt obligations and synthetic CDOs.[51] As of March 2011 the FDIC has had to pay out $9 billion to cover losses on bad loans at 165 failed financial institutions.[52] The Congressional Budget Office estimated, in June 2011, that the bailout to Fannie Mae and Freddie Mac exceeds $300 billion (calculated by adding the fair value deficits of the entities to the direct bailout funds at the time).[53] Economist Paul Krugman argued in January 2010 that the simultaneous growth of the residential and commercial real estate pricing bubbles and the global nature of the crisis undermines the case made by those who argue that Fannie Mae, Freddie Mac, CRA, or predatory lending were primary causes of the crisis. In other words, bubbles in both markets developed even though only the residential market was affected by these potential causes.[54] Countering Krugman, Peter J. Wallison wrote: "It is not true that every bubble—even a large bubble—has the potential to cause a financial crisis when it deflates." Wallison notes that other developed countries had "large bubbles during the 1997–2007 period" but "the losses associated with mortgage delinquencies and defaults when these bubbles deflated were far lower than the losses suffered in the United States when the 1997–2007 [bubble] deflated." According to Wallison, the reason the U.S. residential housing bubble (as opposed to other types of bubbles) led to financial crisis was that it was supported by a huge number of substandard loans – generally with low or no downpayments. http://en.wikipedia.org/wiki/Financial_crisis_of_2007%E2%80%9308
Views: 8773 Remember This
#2 Amalgamation of Companies ~ Calculation of Purchase Consideration
Solved some problem exclusively for calculation of 'Purchase Consideration' in case of Amalgamation, Absorption and Reconstruction. Students can also watch following lectures for other topics related with corporate accounting : 1. Interest on Debentures and TDS - https://www.youtube.com/watch?v=VQvTeRa6wjo 2. Purchase of own Debentures in Open Market - https://www.youtube.com/watch?v=OgmLrw0yc94 3. Issue of Debentures as collateral Security - https://www.youtube.com/watch?v=38-Lv--gUlY 4. Debenture Redemption Reserve and Debenture Redemption Investment - https://www.youtube.com/watch?v=YpaGrAJ00fc 5. Writting off Discount / Loss on Issue of Debentures - https://www.youtube.com/watch?v=FOvPt8IFol0 🔴 Download Notes: https://drive.google.com/drive/folders/0BzfDYffb228JNW9WdVJyQlQ2eHc?usp=sharing 🔴 Connect on Facebook : https://www.facebook.com/ca.naresh.aggarwal 🔴 Connect with Google+: https://plus.google.com/u/0/+CANareshAggarwal
Views: 11440 CA. Naresh Aggarwal
Official Trailer - Revenue Reserve
View documentary at https://www.reelhouse.org/revenuereserve/revenue-reserve/official-trailer-revenue-reserve? Revenue Reserve explores how the nation’s leading commercial real estate investors protect & enhance wealth. Filmmaker, financial advisor and expert researcher, Doug Orchard, MLS, followed hundreds of CRE portfolio owners since 2009. He witnessed first hand how many professionals unintentionally give poor advice due to their lack of understanding of the entire investor problem, and he saw many investors harmed as a consequence. He focused his interview questions to learn how the experts in this film protect and enhance wealth. The film reviews three key areas to protect wealth when things go wrong: (1) the unwritten rules of real estate, (2) the role of revenue reserve to protect an investment and (3) sheltering wealth through real asset protection. Investors, prospective investors and anyone who supports or advises investors in the real estate industry should watch this break-through film.
Views: 951 Doug Orchard
The Fed Bailout of CMBS: Toxic Asset Subsidies & the Early Redemption of TALF Loans | MEA Conference
Nonrecourse loans can lead to option payoffs for the borrower. The securitzation market got a boost from the Federal Reserve during the financial crisis. Dr. Linus Wilson, Associate Professor of Finance at the University of Louisiana at Lafayette presents and reads his working paper: "Toxic Asset Subsidies and the Early Redemption of TALF Loans" at https://ssrn.com/abstract=1742640 Abstract This paper develops a formula to numerically estimate the unsubsidized, fair-market value of the toxic assets purchased with Federal Reserve loans.  It finds that subsidy rates on these loans were on average 33.9 percent at origination.  In contrast, by the 3rd quarter of the 2010, there was on average no subsidy in TALF loans.  The theoretical model is used to predict the early redemption of Term Asset-Backed Securities Loan Facility (TALF) loans used to purchase commercial mortgage backed securities (CMBS).  The predictions of the model are strongly supported by the data.  In addition, this paper looks at the determinants of early redemption.  CMBS originated inside the peak bubble years of 2005-2007 were much less likely to be redeemed early.  The giant investment managers, Blackrock and PIMCO, were much more likely to redeem their TALF loans early than smaller investment managers. Journal of Economic Literature Codes:  G12, G13, G18, G21, G28, G38 Keywords:  alternative investments; bailout; banking; Blackrock; call options; commercial mortgage backed securities; CMBS; CDOs; Dodd-Frank Financial Reform Law of 2010; emergency lending; EESA; Emergency Economic Stabilization Act; lending; Legacy Securities Program; mortgages; PIMCO; Public-Private Investment Partnership; PPIP; put options; TALF; Term Asset-Backed Securities Loan; TARP; Troubled Asset Relief Program; toxic assets Come and see Dr. Wilson present the paper at the 2018 Midwest Economics Association meeting on March 24, 2018. The MEA conference in at the Hilton Orrington in Evanston, Illinois. http://mea.grinnell.edu/conferences This paper was read on the Finance Professor Podcast episode 8 which is at https://fnan.podbean.com/ https://itunes.apple.com/us/podcast/the-finance-professor-podcast/id1226939293?mt=2 https://www.stitcher.com/podcast/linus-wilson/the-finance-professor-podcast Music by www.BenSound.com This paper does not represent the views of the University of Louisiana at Lafayette or the Midwest Economics Association.
Views: 24 Linus Wilson
Equity markets are not overvalued, investment manager says | Capital Connection
Steve Goldman, managing director at Kapstream Capital, discusses investment strategy.
Views: 65 CNBC Life
U.S. Gold Bureau: How to Invest in Gold
http://bit.ly/howtoinvestingold Probably one of the biggest questions we get from our customers is, how do you really go about buying gold? One option that people have is they could invest in what is called an ETF also known as an Exchange Trade Fund. The good thing about that is an actual fund traded on an exchange and the funds purpose and design is to invest in platinum, gold, and silver. It's an easy and convenient way for customers to take the position in precious metals. The down side to it is you never really take possession of the precious metals. Another option is you could invest in a mining company, but in that case you're really not investing in metals per say you're really more investing in the actual company that's in the business of mining for metals. You have to think about, Is this a company that's worth investing in? Is the company managed well? Do they have any production problems that could possibly be an issue? Another option that you can consider is go down to your local pawn shop or your local coin shop. The nice thing about that is it's convenient for you and you have the ability to build a local relationship with somebody. The down side is often times the inventory selection is somewhat limited and prices can be all over the map. The last option is you can go with a reputable retail dealer, and that's where the United States Gold Bureau that's really where we come in. We deal directly with the public, we buy at wholesale prices, with an enormous selection of inventory, we are in the business of precious metals, we are constantly buying, selling and trading metals. I think the biggest thing you want to consider when deciding who you want to work with is, 1. Is the company reputable? 2. Do they have the have the inventory selection that you want? 3. Are there prices competitive and fair? 4. Do they deliver good service and do the things they say they are going to do? It's really about getting the maximum value out of the relationship. One of the nice things about working with our company is you get the opportunity to work with an individual account manager that is going to work with you from beginning to end, and really walk you through the process, help you get educated and help you get to a place where you are comfortable with the buying decisions that you are making. So, as you can see there are a lot of options to consider. We are happy to help; we want to be of service. When you're ready, give us a call at (855) 210-GOLD, we are here to help you. http://www.usgoldbureau.com (855) 210-GOLD
What Is The Difference Between Impairment And Amortization?
Differences between amortization and impairment. Amortization is used to reflect the reduction in value of an intangible asset over its lifespan. Googleusercontent search. Other than accounting standard for impairment of fixed assets. 24 feb 2003 significant differences between japanese gaap and u. There is no difference in goodwill amortization and impairment summary of significant differences between japanese gaap comparison ifrs french on the. Impairment work, or perhaps (since not subject to amortization) summary of key differences between u. Asp url? Q webcache. Differences between amortization and impairment what are the differences vs. What are the differences between amortization and impairment investopedia what. Impairment occurs when an intangible asset is deemed less valuable than stated on the balance sheet after amortization 18 jun 2014 impairment and are concepts related to adjustment of s cost its fair market value. If goodwill was the only asset, you might be able to claim its disappearance as a tax loss depreciation, amortization, depletion, and impairment are ways of accounting using up or decline in value long lived assets 16 feb 2011 need know difference between amortization depreciation? Impairment is an term used when book 28 oct 2013 another two concepts that both tangible intangible subject impairment, which apr 2015 foremost depreciation charged on non current while lostand now before accident after ifrs us gaap attributable valuation major held amortized customer lists umts licenses 4 2012 ias 38 defines amortisation follows different from identifiable choosing just like 11 jan 2016 about differences finite vs indefinite. Amortization is one such method that used in accrual accounting to deduce the fair market value of an intangible asset. The between impairment gain and loss of different component the cgu. Impairment of long lived assets to be held and used or indefinite life impairment boundless. If you bought another section 197 intangible asset when the business a patent, say increase value of that by then deduct money usual amortization method. Amortization is similar to depreciation 20 apr 2013 what the difference between impairment & amortization? Are they same? . Us gaap versus ifrs the basics ey. As with any other asset, there is an estimated lifespan and, thus, depreciation in value over time. Gaap and ifrss in goodwill other accumulated amortization impairments); No revaluation of intangible summary key differences between u. Gaap and ifrss in impairment of under either method, the new asset value is amortized over its remaining useful instead amortization, indefinite life assets are evaluated for yearly. Difference between amortization and difference impairment & ifrs ias the goodwill depreciation, amortization, depletion, accounting what is depreciation? . Difference between limited life intangible assets and indefinite 31 dec 2011 impairment of long lived assets, goodwill eliminate all differences us gaap a
Views: 179 Pan Pan 3
How To Buy Gold Bars
Get Free Gold Investment Kit: http://2by.us/gold I. Different Sizes of Gold Bars Gold bars come in different sizes or weights. They are sold as small as per gram, per ounce, per kilo, or even per 400 oz gold bar. Determining which size gold bar to buy depends on various factors like your budget, your premium and per ounce targets, your liquidity objectives, bar hallmark brand recognition, etc. Generally speaking the bigger the gold bar, the less premium you will have to pay per ounce of gold. This is due to the fact that it is less costly and labor intensive to produce a large gold kilo bar per ounce compared to a small 1 oz gold bar. Another general rule to keep in mind when buying gold bars is that the larger the gold bar, the smaller the pool of potential buyers or investors who can afford it. In other words, not many people in this world can buy a 400 oz gold bar while many more people can afford for instance a 10 oz gold bar II. Where to Buy Gold Bars Gold bars can be bought in numerous ways, including but not limited to buying on online auction websites like eBay or through bullion dealerships like our very own GoldSilver.com. Some investors buy gold bars locally at coin shops, while in some countries investors can even buy physical gold bullion bars directly from banks. Almost every gold retail outlet has more than one payment option: bank wire transfer, credit card, cash, postal money orders, checks, and PayPal are all but a few payment methods being used within the gold industry. Always consider any differentiators that some gold dealers may have over others. The gold dealer with the lowest price doesn't necessarily mean it is the best choice. Mike Maloney, author of the # 1 best selling precious metals book Guide To Investing In Gold And Silver, says that investors must take into account the value, not merely the price, of any investment decision. For example, GoldSilver.com's value differentiators are the Education, Vault Storage Options, and the Exit Strategy that we provide our clients. More Resource: http://silvergolddaily.com/ Gold: http://en.wikipedia.org/wiki/Gold Silver: http://en.wikipedia.org/wiki/Silver IRA Account: http://en.wikipedia.org/wiki/Individual_retirement_account Gold Backed IRA: http://en.wikipedia.org/wiki/Gold_IRA silver gold "gold ira" "gold ira rollover" "buying gold" "how to invest in gold" "jim Sinclair" "laura ingraham" bullionvault "bullion vault" "gold bullion" "why buy gold" "gold investment" "invest in gold" "glenn beck" "investing in gold" "gold stocks" "gold investment news" "gold investing" "how to buy gold bars" "rush limbaugh"
Views: 44534 Gold Investment

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