Available for sale securities

[@ksa79uk]

Hello Farhat.. Many thanks for such a wonderful explanation. At 13:22 Amortized cost assumed to be reported at 91,500 while it is an AFS investment that should be reported at the original FV cost.

[@saedsaed5224]

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

[@AccountingLectures]

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

[@angelicaspencer687]

I am a bit confused at 8:49 why the carrying value for calculating the unrealized gain/loss for December 31, 2011 is $106,732 and not $105,241. Because I thought the $106,732 would be the carrying value for December 31, 2010 not for December 31, 2011. Can you explain this please if you get the chance, thank you!

[@abdelhakimessaadi9577]

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

[@katestan7002]

Thank you for the great explanations :)

[@AccountingLectures]

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

[@katestan7002]

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

[@EliaszPass]

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

[@ЕленаФирсова-ц6м]

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

[@EliaszPass]

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

[@ЕленаФирсова-ц6м]

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

[@EliaszPass]

*MARGARET MOLLI ALVEY*

[@EliaszPass]

Lookup with her name on the webpage.

[@abdallahal-anani9885]

Great explanation

[@mrrg007]

Why is’t at the time of sale of the debt security afs - you didn’t reverse its unrealized loss oci and fv adjustment at the time of sale? Also you didn’t consider the CECL approach for the loss?

[@AccountingLectures]

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

[@dbyfriend]

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

[@oversol5469]

I find it interesting that u use 6/12 to represent half. Most would just use 1/2 but if was we want to be creative we could even chose 7/14 or 14/28

[@AccountingLectures]

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