Financial Investments at Fair Value and Amortized Cost
Financial investments at fair value involve recording financial assets based on their current market value, allowing gains and losses to be reflected in earnings as market conditions change. Conversely, investments held at amortized cost are valued at their original acquisition cost adjusted for the repayment of principal and the recognition of any impairment, generally used for debt instruments where the holder intends to hold the investment for its term.
Lesson Videos
Financial Investments at Fair Value and Amortized Cost Overview and Objectives
Investment Categories
Equity Investment Categories
Debt Investment Categories
Equity Securities
Equity Method of Investments
Impairment
Current Expected Credit Losses (CECL)
Fair Value Hierarchy
Financial Investments at Fair Value and Amortized Cost Summary
Financial investments at fair value and amortized cost - Practice Questions
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