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The Basics of Accounting for Financial Instruments: The Good, The Bad, And The Ugly

03/12/2025     2:30 PM Instructors: Jeffrey L. Sailor, CPA
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  • 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

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