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0143ab93_videojs8_1563605_YT_2d24ba15 licensed under gpl3-or-later
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Video Format : (720p) openh264 ( https://github.com/cisco/openh264) mp4a.40.2 | 44100Hz
Audio Format: 140 ( High )
PokeEncryptID: 29678d5cada2fe43a244384ba5bba21add4e2d04b25d38d6f0c2b3692896a47779657239218d7662c5c0a16b4543ffe5
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Date : 1739010902566 - unknown on Apple WebKit
Mystery text : QVFZM3kxa0o2RTAgaSAgbG92ICB1IGV1LXByb3h5LnBva2V0dWJlLmZ1bg==
143 : true
39 Views • Mar 7, 2023 • Click to toggle off description
(1) At Dec. 31, 2022, the market price of Company B's bond is $265 per bond.
(2) Case 1: If this investment is classified as an investment in AFS securities: (AFS) Available-for-Sale
(3) Unrealized holding gain is recognized in Other Comprehensive Income (OCI). ($265 - $260) x 1,000 = $5,000
(4) Case 2: If this investment is classified as an investment in HTM securities: (HTM) Held-to-Maturity
(5) Investments in HTM securities are subsequently measured at Amortized Cost.
(6) Changes in Fair Value of this investment are not recognized as gains or losses.
#Financial Accounting #Finance #Financial Statement Analysis #Earnings #Profit #GAAP #Generally Accepted Accounting Principles
#Unrealized holding gains or losses #Available-for-Sale securities
Views : 39
Genre: People & Blogs
License: Standard YouTube License
Uploaded At Mar 7, 2023 ^^
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Rating : 5 (0/3 LTDR)
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User score: 100.00- Masterpiece Video
RYD date created : 2024-02-21T06:29:28.920843Z
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