The Basics of Accounting for Financial Instruments: The Good, The Bad, And The Ugly
Presented by: Jeff Sailor- 0:00:00 Introduction
- 0:14:00 The Good
- 0:15:00 Cash and Cash Equivalents
- 0:16:30 Receivables
- 0:19:30 Life Insurance Contracts
- 0:26:00 Debt
- 0:30:45 Credit Losses
- 0:36:00 The Bad
- 0:36:38 Debt Securities
- 0:50:00 Break
- 1:00:00 Debt Securities (cont.)
- 1:02:24 Equity Securities
- 1:06:00 Fair Value Option
- 1:09:30 The Ugly
- 1:10:30 Derivatives & Hedging
- 1:28:50 Distinguishing Liabilities From Equity
- 1:33:00 Leases
- 1:35:00 Transfers and Servicing
- 1:37:45 Fair Value Measurement
- 1:47:00 Disclosures
- 1:49:00 Conclusion