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Accounting for Investments (Equity and Debt Securities)
 
08:25
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: 21457 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,
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: 23239 Edspira
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,
Trading Securities | Available for Sale | HTM | Intermediate Accounting | CPA Exam FAR | Chp 17 p 1
 
17:14
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
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.
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,
Accounting 2 - ACCT 122 - Program #208 - Investments (Debt Securities)
 
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Accounting 2 - ACCT 122 - Program #208 - Investments (Debt Securities)
Views: 18397 JCCCvideo
Equity vs. debt | Stocks and bonds | Finance & Capital Markets | Khan Academy
 
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Debt vs. Equity. Market Capitalization, Asset Value, and Enterprise Value. Created by Sal Khan. Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/core-finance/stock-and-bonds/venture-capital-and-capital-markets/v/chapter-7-bankruptcy-liquidation?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/stock-and-bonds/venture-capital-and-capital-markets/v/more-on-ipos?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: This is an old set of videos, but if you put up with Sal's messy handwriting (it has since improved) and spotty sound, there is a lot to be learned here. In particular, this tutorial walks through starting, financing and taking public a company (and even talks about what happens if it has trouble paying its debts). About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 363042 Khan Academy
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: 15122 Edspira
Accounting for Trading Securities
 
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http://www.accounting101.org/introduction-to-accounting/ An example problem on accounting for trading securities.
Views: 3207 SuperfastCPA
FV OCI Equity Investment Accounting Example
 
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This video illustrates how to record transactions related to FV OCI investments including how to record a purchase, adjustment to fair value at each reporting period, and a sale of shares.
Views: 5084 Virtual Classroom
Repurchase Agreements (Repo transactions)
 
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Mechanics of repurchase agreements (repo transactions/loans) More free lessons at: http://www.khanacademy.org/video?v=QWninXOAMXE
Views: 114400 Khan Academy
Short-Term Securities Investments Accounting Exercise 15-1
 
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Prepare journal entries to record the following transactions involving the short-term securities investments of Maxwell Co., all of which occurred during year 2011. a. On February 15, paid $232,000 cash to purchase FTR's 90-day short-term debt securities ($232,000 principal), dated February 15, that pay 10% interest (categorized as held-to-maturity securities). (Omit the "$" sign in your response.) b. On May 16, received a check from FTR in payment of the principal and 90 days' interest on the debt securities purchased in transaction a. (Do not round your intermediate calculations. Use 360 days a year. Omit the "$" sign in your response.)
Views: 6259 FacebookMarketingCom
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
Accounting for Passive Investments
 
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Financial Reporting Series: Accounting for Passive Investments... In this episode, we’ll be discussing accounting for passive investments.
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: 48346 Edspira
Accounting for Debt and Equity Securities
 
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http://www.accounting101.org This is a problem on how to account for debt and equity securities.
Views: 4520 SuperfastCPA
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,
An Introduction to Financial Accounting 6.4.1- Marketable Securities I
 
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Financial Accounting by Brian Bushee. University of Pennsylvania. An Introduction to Financial Accounting This course will improve your fluency in financial accounting, the language of business. You will learn how to read, understand, and analyze most of the information provided by companies in their financial statements. These skills will help you make more informed decisions using financial information.
Views: 1812 Azar Mammadov
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: 49325 Roger CPA Review
Introduction to bonds | Stocks and bonds | Finance & Capital Markets | Khan Academy
 
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What it means to buy a bond. Created by Sal Khan. Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/core-finance/stock-and-bonds/bonds-tutorial/v/introduction-to-the-yield-curve?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/stock-and-bonds/bonds-tutorial/v/corporate-debt-versus-traditional-mortgages?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: Both corporations and governments can borrow money by selling bonds. This tutorial explains how this works and how bond prices relate to interest rates. In general, understanding this not only helps you with your own investing, but gives you a lens on the entire global economy. About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 526519 Khan Academy
Accounting for Income Taxes - Investments in Marketable Securities
 
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An adventure through the exciting world of accounting for investments in marketable securities.
Views: 1099 Nathan Duffy
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,
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: 10364 Larry Walther
Financial Derivatives Explained
 
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In this video, we explain what Financial Derivatives are and provide a brief overview of the 4 most common types. http://www.takota.ca/
Views: 338878 Takota Asset Management
Accounting 2 - ACCT 122 - Program #209 - Investments (Equity Securities)
 
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Accounting 2 - ACCT 122 - Program #209 - Investments (Equity Securities)
Views: 11506 JCCCvideo
Investment Accounting for IPCC Accounting Group-I
 
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To Buy Complete Classes visit www.studyathome.org or Call: 8737012345
Views: 24326 CA Raj Agrawal
Basics of Investments | Financial Accounting | CPA Exam FAR | Chp 15 p 1
 
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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,
Series 6, 7, 65 & 66 - Equity and Debt Securities
 
01:59:37
Who should watch this video: Series 7, Series 65, Series 6 Candidates What: Detailed look at the features of equity and debt securities, their investment risks, important vocabulary terms, and likely exam questions related to each asset class.
Views: 62122 Examzone
Intro to Financial Accounting: Investments
 
01:15:25
Introduction to Financial Accounting Professor Sannella Lecture 18 Review for Test Questions and Explanations 0:35 Question 1 3:22 Question 2 7:07 Question 3 11:35 Question 4 14:18 Question 5 Chapter 10: Investments 19:45 Learning Objective 1 24:59 Reasons to Invest in Other Companies 26:48 Classification of Investments 29:25 Trading Securities 30:30 Held-to-Maturity 31:05 Available for Sale 33:50 Summary Questions and Explanations 36:46 Question 1 39:27 Question 2 41:29 Question 3 45:36 Question 4 Learning Objective 2 46:07 Purchasing Debt Securities 46:26 Example 49:51 Recording Interest Revenue 53:32 Disposal at Maturity 54:14 Example Questions and Explanations 56:21 Question 1 57:09 Question 2 Learning Objective 3 57:45 Investments less than 20% 58:55 To summarize 1:04:04 Comprehensive Example 1:12:35 Equity Investments greater than 20%, but less than 50% 1:15:16 To summarize To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
What are Derivatives ?
 
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An introduction to Derivatives.
Views: 1008555 graphitishow
Investment and concept of Investment
 
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Meaning of investment and concept of investment (Economic investment , General Investment , Business Investment , Financial investment )
Views: 58062 Commerce Hub
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,
Money and Finance: Crash Course Economics #11
 
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So, we've been putting off a kind of basic question here. What is money? What is currency? How are the two different. Well, not to give away too much, but money has a few basic functions. It acts as a store of value, a medium of exchange, and as a unit of account. Money isn't just bills and coins. It can be anything that meets these three criteria. In US prisons, apparently, pouches of Mackerel are currency. Yes, mackerel the fish. Paper and coins work as money because they're backed by the government, which is an advantage over mackerel. So, once you've got money, you need finance. We'll talk about borrowing, lending, interest, and stocks and bonds. Also, this episode features a giant zucchini, which Adriene grew in her garden. So that's cool. Special thanks to Dave Hunt for permission to use his PiPhone video. this guy really did make an artisanal smartphone! https://www.youtube.com/watch?v=8eaiNsFhtI8 Crash Course is on Patreon! You can support us directly by signing up at http://www.patreon.com/crashcourse Thanks to the following Patrons for their generous monthly contributions that help keep Crash Course free for everyone forever: Fatima Iqbal, Penelope Flagg, Eugenia Karlson, Alex S, Jirat, Tim Curwick, Christy Huddleston, Eric Kitchen, Moritz Schmidt, Today I Found Out, Avi Yashchin, Chris Peters, Eric Knight, Jacob Ash, Simun Niclasen, Jan Schmid, Elliot Beter, Sandra Aft, SR Foxley, Ian Dundore, Daniel Baulig, Jason A Saslow, Robert Kunz, Jessica Wode, Steve Marshall, Anna-Ester Volozh, Christian, Caleb Weeks, Jeffrey Thompson, James Craver, and Markus Persson -- Want to find Crash Course elsewhere on the internet? Facebook - http://www.facebook.com/YouTubeCrashCourse Twitter - http://www.twitter.com/TheCrashCourse Tumblr - http://thecrashcourse.tumblr.com Support Crash Course on Patreon: http://patreon.com/crashcourse CC Kids: http://www.youtube.com/crashcoursekids
Views: 716900 CrashCourse
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,
Accounting for Equity Investments at Cost: The Practicability Exception
 
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Equity investments that consist of less than 20% ownership of the investee are typically accounted for using the Fair Value Method. However, when the fair value of the investment cannot be easily determined (e.g., if it's an investment in a startup that isn't traded on an exchange), the investment should be accounted for at cost, minus any impairments. 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: 1435 Edspira
Financial Assets - cost and fair value
 
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The session discusses the measurement of financial assets under cost model
Views: 18771 AVC Learning Solutions
Bonds vs. stocks | Stocks and bonds | Finance & Capital Markets | Khan Academy
 
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The difference between a bond and a stock. Created by Sal Khan. Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/core-finance/stock-and-bonds/shorting-stock/v/basic-shorting?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/stock-and-bonds/stocks-intro-tutorial/v/what-it-means-to-buy-a-company-s-stock?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: Many people own stocks, but, unfortunately, most of them don't really understand what they own. This tutorial will keep you from being one of those people (not keep you from owning stock, but keep you from being ignorant about your investments). About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 905663 Khan Academy
The Securities Act of 1933 and the Securities Exchange Act of 1934
 
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This video discusses how the Securities Act of 1933 and the Securities Exchange Act of 1934 affected financial accounting in the United States. These acts created the Securities and Exchange Commission (SEC) and require publicly-traded companies to be registered with the SEC. Publicly-traded companies must file an annual report (the 10-K), a quarterly report (the 10-Q), and a report whenever there is a material event (the 8-K) such as a bankruptcy, change of ownership, etc. This significantly increased the regulation for public companies in the U.S. and increased protections for investors. 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: 7888 Edspira
16. Portfolio Management
 
01:28:38
MIT 18.S096 Topics in Mathematics with Applications in Finance, Fall 2013 View the complete course: http://ocw.mit.edu/18-S096F13 Instructor: Jake Xia This lecture focuses on portfolio management, including portfolio construction, portfolio theory, risk parity portfolios, and their limitations. License: Creative Commons BY-NC-SA More information at http://ocw.mit.edu/terms More courses at http://ocw.mit.edu
Views: 523398 MIT OpenCourseWare
Stephen Penman: Accounting for Value
 
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On October 4, 2011, Stephen Penman, George O. May Professor of Accounting and Chair of the Accounting Division at Columbia Business School, presented Accounting for Value. The presentation was part of the Program for Financial Studies' No Free Lunch Seminar Series. The October 4 event, Current Research about Risk Management, was sponsored by BNP Paribas. The Program for Financial Studies' No Free Lunch Seminar Series provides broader community access to Columbia Business School faculty research. At each seminar, attended by invited MBA and PhD students, faculty members introduce their current research within an informal lunch setting. Learn more at http://www8.gsb.columbia.edu/financialstudies
Convertible Securities | Intermediate Accounting | CPA Exam FAR | Chp 16 p 1
 
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Stock options, convertible securities, convertible preferred stock, conversion feature, book value method, fair value, induced conversion, convertible debt warrants, stock warrants, proportional method, incrementable, stock warrant, paid-in capital, detachable, nondetachable warrant. stock rights, preemptive right, preemptive privilege, stock option, compensation expense, restricted stocks, unearned compensation, employee stock purchase plan, grant date, exercise date, exercise price earnings per share, simple earnings per share, complex earnings per share, dilutive securities,weighted average number of shares outstanding, diluted earnings per share, if converted feature,
What is Beta? - MoneyWeek Investment Tutorials
 
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How risky is the share you are about to buy? Fans claim stock 'betas' give you an instant snapshot. Tim Bennett explains how they work and whether they can be trusted.
Views: 172846 MoneyWeek
What is UNDERWRITING? What does UNDERWRITING mean? UNDERWRITING meaning, definition & explanation
 
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✪✪✪✪✪ WORK FROM HOME! Looking for WORKERS for simple Internet data entry JOBS. $15-20 per hour. SIGN UP here - http://jobs.theaudiopedia.com ✪✪✪✪✪ ✪✪✪✪✪ The Audiopedia Android application, INSTALL NOW - https://play.google.com/store/apps/details?id=com.wTheAudiopedia_8069473 ✪✪✪✪✪ What is UNDERWRITING? What does UNDERWRITING mean? UNDERWRITING meaning - UNDERWRITING pronunciation UNDERWRITING definition - UNDERWRITING explanation - How to pronounce UNDERWRITING? Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. Underwriting services are provided by some large specialist financial institutions, such as banks, insurance or investment houses, whereby they guarantee payment in case of damage or financial loss and accept the financial risk for liability arising from such guarantee. An underwriting arrangement may be created in a number of situations including insurance, issue of securities in primary markets, and in bank lending, among others. The name derives from the Lloyd's of London insurance market. Financial bankers, who would accept some of the risk on a given venture (historically a sea voyage with associated risks of shipwreck) in exchange for a premium, would literally write their names under the risk information that was written on a Lloyd's slip created for this purpose. Securities underwriting refers to the process by which investment banks raise investment capital from investors on behalf of corporations and governments that are issuing securities (both equity and debt capital). The services of an underwriter are typically used during a public offering in a primary market. This is a way of distributing a newly issued security, such as stocks or bonds, to investors. A syndicate of banks (the lead managers) underwrites the transaction, which means they have taken on the risk of distributing the securities. Should they not be able to find enough investors, they will have to hold some securities themselves. Underwriters make their income from the price difference (the "underwriting spread") between the price they pay the issuer and what they collect from investors or from broker-dealers who buy portions of the offering. Once the underwriting agreement is struck, the underwriter bears the risk of being unable to sell the underlying securities, and the cost of holding them on its books until such time in the future that they may be favorably sold. If the instrument is desirable, the underwriter and the securities issuer may choose to enter into an exclusivity agreement. In exchange for a higher price paid upfront to the issuer, or other favorable terms, the issuer may agree to make the underwriter the exclusive agent for the initial sale of the securities instrument. That is, even though third-party buyers might approach the issuer directly to buy, the issuer agrees to sell exclusively through the underwriter. In summary, the securities issuer gets cash up front, access to the contacts and sales channels of the underwriter, and is insulated from the market risk of being unable to sell the securities at a good price. The underwriter gets a profit from the markup, plus possibly an exclusive sales agreement. Also if the securities are priced significantly below market price (as is often the custom), the underwriter also curries favor with powerful end customers by granting them an immediate profit (see flipping), perhaps in a quid pro quo. This practice, which is typically justified as the reward for the underwriter for taking on the market risk, is occasionally criticized as unethical, such as the allegations that Frank Quattrone acted improperly in doling out hot IPO stock during the dot com bubble. In banking, underwriting is the detailed credit analysis preceding the granting of a loan, based on credit information furnished by the borrower; such underwriting falls into several areas: Consumer loan underwriting includes the verification of such items as employment history, salary and financial statements; publicly available information, such as the borrower's credit history, which is detailed in a credit report; and the lender's evaluation of the borrower's credit needs and ability to pay. Examples include mortgage underwriting.
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3 Reasons To Not Pay Off Your House
 
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You think you need to pay off your house because that's what everybody say so. Paying it off gives people a sense of security when in reality, it's really not. Here's why you shouldn't pay off your house. GET KRIS’ NEW BOOK FOR FREE: www.kriskrohn.com/game-plan-free-book Watch and Enjoy! Kris Krohn & Nate Woodbury OTHER WAYS TO WORK WITH KRIS... ============================ Join Kris at his next Life-Changing Financial Freedom Event: http://kriskrohn.com/event Mentor with Kris in Real Estate: http://LimitlessMentor.com/TV/ See everything Kris is up to: http://KrisKrohn.com Got Money or Retirement Savings? Learn about Partnering with Kris on Deals: https://www.kriskrohn.com/partnering BOOKS By Kris Krohn ======================== The Straight Path To Real Estate Wealth: https://www.kriskrohn.com/book-oto-pu... The Conscious Creator: http://vlt.me/.2t2eu Limitless: http://vlt.me/.2t2eu Be On Limitless TV ======================== Record your questions on video, and join me in a future episode: http://bit.ly/2yO78c7 MUSIC ======================== Tobu - Infectious https://www.youtube.com/watch?v=ux8-EbW6DUI Artist: https://www.youtube.com/tobuofficial Licensed under Creative Commons — Attribution 3.0 Unported— CC BY 3.0 #RealEstateInvesting #MoneyMindset ======================== Video by: Nate Woodbury - YouTube Producer BeTheHeroStudios.com https://www.youtube.com/c/NateWoodbury EARNINGS DISCLOSURE ======================== Kris Krohn is not in the business of providing personal, financial or investment advice and specifically disclaims any liability, loss or risk, which is incurred as a consequence, either directly or indirectly, by the use of any of the information contained in this document. Also, Kris Krohn, this document, and any online tools, if any, do NOT provide ANY legal, accounting, securities, investment, tax or other professional services advice and are not intended to be a substitute for meeting with professional advisors. If legal advice or other expert assistance is required, the services of competent, licensed and certified professionals should be sought. In addition, Kris Krohn does not endorse ANY specific investments, investment strategies, advisors, or financial service firms.