Intermediate Accounting 1: Financial Asset FVOCI, FVPL

#intermediateaccounting1 #ia1 #intermediateaccounting2 #financialaccounting #investmentinbonds #FVOCI #FVPL Effective Interest Method: Investment in Bonds, Amortization of Discount and Premium. This is the first installment of the two part series on Effective Interest Method, Amortized cost, FVOCI and FVPL 00:02 - Introduction 01:05 - Bond investment - FVOCI 01:45 - Example case on bond investment - FVOCI 05:00 - Computation of Amortization for FVOCI 23:05 - Fair Value Option FVPL 25:23 - Example case on FVPL