Equity Securities Fair Value vs. Equity Methods Total Running Time: 26:25 AFS adjustment, AFS equity portfolio, AFS stock sold at gain, category transfer, entries for greater than 20 percent AFS equity securities, five investment categories, FV entry, MV adjustment, net loss, NI and Dividends, significant influence, statement of CI, stock purchase, three CS percent presumptions vs evidence, total holding gain, valuation method Equity Securities Fair Value vs. Equity Methods
Debt Securities Amortized Cost and Fair Value Methods Total Running Time: 19:50 AFS bond entries, Entire Bond Amortization Schedule, financial statement treatment, five investment categories, FV entry, held to maturity bonds, HTM bond entries, realized gain and loss, trading bond Debt Securities Amortized Cost and Fair Value Methods