After watching this lecture, I learned that security is an ownership in another entity or loan granted to another entity. That securities are either equity securities or debt securities. Equity securities which is a right to acquire ownership interest. Debt securities which means creditors relationship with an enterprise. Thank you sir!
This video presentation offers a fascinating and thorough introduction to investing in debt securities, providing helpful insights into the characteristics of debt securities and the terminology used to describe them. It discusses how crucial it is to comprehend financial assets, liabilities, and equity instruments in order to remember earlier lessons and apply them to the context of investing. Thank you for this kind of video lecture, Sir A!
In this lecture I learned that there two kinds of investment securities namely debt securities and equity securities. Examples of debt securities are government securities, corporate bonds, convertible debts, and commercial papers. It is also important to take into account that redeemable preference shares are classified as debt securities instead of equity securities because of the substance over form principle. I also learned through this video about the difference between stated rate and market rate, how to determine if the bonds are sold in a premium or discount, and the three business models and its measurement. Thank you Sir A for this lecture!
I discovered what an investment is and what a security is through watching this video lecture on the introduction of investing in debt securities. I also learned about the basic distinction between investments in debt and equity securities. Wherein, investing in debt securities is those that indicate a creditor relationship with a company or when someone makes a loan to a creditor and the interest will become the security and can be a good alternative for people looking for steady returns and low risk levels. Investment in equity securities, on the other hand, are those that represent ownership in a company or rights to acquire ownership interests at an agreed-upon or determinable price. Furthermore, I now know that interest rates and market conditions can affect how much debt securities cost. As, existing debt assets typically lose value as interest rates increase because new securities have higher yields. Then, as interest rates fall, the value of existing debt securities may rise as their fixed interest payments become more enticing. Overall, despite the video's length, I was able to learn what I needed to know because the terminologies were explained in a way that I could easily understand them. Additionally, the video includes illustrated problems that help us better understand the concepts being discussed, such as how to compute for them, as well as an alternative approach to it. So, thank you, Sir A!
This lesson taught me that the two types of investment securities: debt securities and equity securities. Some of the given examples of debt securities are government securities, corporate bonds, convertible loans, and commercial papers. It is also important to note that due to the substance over form principle, redeemable preference shares are categorized as debt instruments rather than equity securities. This video also taught me about the difference between stated and market rates, how to evaluate if bonds are issued at a premium or discount, and the three business models and how to measure them. This video is also very informative and the way you explain is clear. Thank you, Sir A!
I gained knowledge that investments are assets that are not directly linked to the primary revenue-generating activities of a company. However, they are acquired for various reasons such as earning returns on idle cash, establishing long-term relationships with suppliers and customers, accumulating funds for future needs, seeking capital appreciation, or ensuring future protection. Well this video lecture focuses on investment in debt securities. A security is either an ownership in share in another entity or a loan granted to another another entity, embodied in a financial instrument dealt with capital markets. While some parts of the lecture felt overwhelming, I believe it's my responsibility to put in extra effort to fully grasp this topic. To enhance my understanding, I plan to read more and complete practice exercises to master the concepts. I'm grateful to Sir A for providing this valuable lecture.
In this video discussion, I learned about investments and security. Investment are assets not directly identified with the central revenue producing activities of the enterprise while security is either an ownership in share in another entity or a loan granted to another entity embodied in a financial instrument dealt with in capital markets. There are two investment in securities; debt securities representing a creditor relationship with an enterprise and equity securities that represent ownership in a company. Additionally, the three business models which are held to collect (measured at amortized cost), hold to sell (measured at FVPL), and hold to collect and sell (measured at FVOCI). I also learned about the nominal rate or stated interest rate which is written in paper or contract and market rate or effective interest rate which is the basis or determination. Thank you, Sir A!
In this video - the nature and definition of investments were introduced. It is said that Investments are not directly identified with central revenue-producing activities of the entity. The main difference between Investment in Debt Securities and Investment in Equity Security was discussed. I learned that the substance of a financial instrument is classified as to whether the instrument is debt or equity security. Further, this video provided a more highlighted discussion of the definition of Investment in Debt Securities than Equity Security. This video helped me to easily identify whether a bond is sold at a discount or premium. Moreover, this video also allowed me to learn and understand the different measurements of investments based on business models. As this video serves as an introduction for me on this topic - some parts are still confusing for me, however, this video is a great starter to understand the concepts of the given topic. Thank you, sir A!
This video introduced debt securities which aids in understanding the topics to be discussed such as their classification, measurement, and presentation. It covered various topics related to them and gave a clear understanding of their nature. Through this lecture, I was able to know the difference between equity securities and debt securities and the importance of understanding the rates for a premium or a discount. Thank you, Sir A!
In this video lesson, I learned about investments and securities. I was also able to have a grasp on investment in debt securities and investment in equity securities. It must be noted that the substance matters more than the legal form to classify an investment as an investment in debt or equity securities. Moreover, a key takeaway I got from this video is that when a bond is sold or purchased at the market rate lower than the stated rate, then it was sold at a premium, whereas when it is sold at a market rate higher than the stated rate, then it was sold at a discount. But when it comes to the value, selling a bond at a value higher than its face value means selling it at a premium, and selling a bond at a value lower than its face value means selling it at a discount. Thank you for this great video lesson Sir A.
This video lecture introduces me to concepts regarding investment in debt securities and some investments in equity securities. First, I learned that investments are assets unrelated to the primary source of the business's revenue. Second, deposits are classified into equity security, which is an ownership share in another entity, and debt security, which is a loan granted to another market. When talking about investment in debt securities, bonds sell at a premium when the stated rate is greater than the market rate, bonds sell at a discount when the stated rate is less than the market rate, and bonds sell at face value when the stated rate and market rate are the same. Lastly, we can classify investment in debt securities at amortized cost, fair value through profit or loss, or fair value through other comprehensive income. Thank you so much, Sir A, for your in-depth discussion about this topic.
This video lecture gave a wise overview about Investment in Debt Securities. It explained that debt securities are loans granted to another entity which also represents a creditor relationship with an enterprise. I learned about different terms and measurements related to the given topic as well as it made me recall past computations such as getting the present value. I also had fun learning how to identify whether the bonds sold or purchased at premium or discount; (1) if the stated rate is greater than the market rate, bonds sold or purchased at premium (2) if the stated rate is less than the market rate, bonds sold or purchased at discount. I also appreciate the illustration which is a huge help to grasp the topic more. I am still trying to understand some classifications and business models mentioned in the video and hopefully after watching this video again I’ll be able to familiarize myself with those. Thank you, Sir A!
The video presentation provides a concise overview of securities investment. I discovered that investing securities can be divided into two categories: debt securities and equity securities. In debt securities, a loan is granted to another entity, whereas in equity securities, there is share ownership. Debt securities investing is emphasized in the lecture and I was able to better understand the topic thanks to the illustrations. Sir A, thank you.
The video lecture serves as a great introduction to the topic, of investment in debt securities. It delivers a thorough and informative overview of investing in debt securities, providing valuable knowledge about their characteristics and related terminology. The lecture delves into theoretical concepts and definitions, although the inclusion of more practical examples would further enhance comprehension of the complex information. Thank you, Sir. A!
I learned that as a student of accounting, I hear words and phrases that may seem simple at first, but have a deeper meaning in the field. I thought I knew what "investment" meant, but this lesson showed me how complicated it is in the context of accounting. I liked how the video lecture talked quickly about the complicated parts of investing. "Investments in debt securities." It taught a lot about assets and securities, including the difference between equity securities and debt securities. The main focus was on debt securities, and I learned about their features and saw examples of them. I also understood the difference between a bond's stated rate and its market rate. I also learned how to figure out if a bond is sold at a premium or a discount. Still, the overall introduction to securities was helpful in understanding what debt securities are. I want to thank you, Sir A for giving a lesson that was so informative.
In this video, I learned different kinds of securities which are debt securities and equity securities. It emphasizes that Debt securities is an investment which involves a debtor and creditor relationship instead of rights of ownership. I also learned the 3 classification of debt investment which are Amortized Cost, FVPL, and FVOCI. Thank you, Sir A!
I learned that the definition of "investment" is more expansive, and this video really helped me comprehend it. The use of pictures and illustrations to help comprehension was effective. Thank You Sir. A!
I am familiar with the meaning of the word "investment," but not with the accounting that is associated with it. Thanks to you Sir A and this video, I was able to learn more about Investment and understand that there are two different types: Investments in Debt Securities and Investments in Equity Securities. In order to classify Investments in Debt Securities into three categories -Debt Investments at amortized cost, Debt Investments at fair value through profit or loss (FVPL), Debt Investments at fair value through other comprehensive income (FVOCI), you need to look into the entity's business models and contractual cash flow characteristics. Again, Thank you, Sir A!
This video presentation offers a thorough introduction to investing in debt securities and gives insightful explanations of the terminology used as well as the characteristics of debt securities. I learned that the classification and measurement of debt securities depend on the business models that are employed and can be determined at amortized cost, FVPL, or FVOCI. I anticipate seeing more educational videos like this one that will broaden my knowledge. I appreciate it so much, Sir A!
I learned in this video lecture that investment instruments classified as debt and equity securities. Also, that debt securities may trade at a price that is different from the face value of the instrument. Thank you so much Sir A!
This video lesson taught me a lot about investing in debt securities. I discovered its definition and nature, as well as instances such as Philippine government bills and corporate bonds. I also learnt that a debt security transaction may result in a premium or discount based on whether the stated rate is higher or lower than the market rate. I was also able to become acquainted with categorizing debt investments based on three distinct business models and exercising irrevocable choice of assessing fair value in order to minimize measurement inaccuracies. Furthermore, I was able to become familiar with the topic of investing in securities, specifically investments in debt securities. I'm already knowledgeable about investing in general. Thank you for this Sir A!
With this video lecture, I gained knowledge about the nature and functions of investments, whose primary function is to guarantee the greatest possible returns to the entity's shareholders. In addition, I discovered that there are two different kinds of securities investments which are the equity securities and debt securities. As the video concentrated on talking about debt securities, and I learnt that a debt security must have periodic interest payments based on a rate specified in the instrument, as well as a maturity value and a maturity date. I also discovered that the price at which debt securities are sold may differ from the investment's face value. Specifically, when a bond's market value is equal to its face value, it is sold at face value, when it is greater than its face value, it is sold at a premium and when it is lower than the face value, it is sold at a discount. Thank you for providing this educative video lecture, Sir A!
In this video lecture, I learned the difference between investment in debt and equity securities. Debt securities represent a creditor relationship with an enterprise like Government securities (treasury bills and warrants), corporate bonds, convertible debt, and commercial papers. In contrast, equity securities represent ownership in a company or rights to acquire ownership interests at an agreed-upon or determinable price like preference shares, ordinary shares, share warrants or stick rights, and call options and put options. Although the substance of a financial instrument, rather than its legal form, governs its classification as to whether the instrument is a debt or equity security. Also, I learned that debt securities, such as bonds, may sell at a price different from the face value of the instruments. It may be higher (premium) or lower (discount). Thank you po, Sir A!
This video lecture effectively gave an introduction to investments, specifically investments in debt securities. I've learned that there are two types of investments in securities: equity securities and debt securities. Equity securities represent ownership in shares in another entity, while debt securities are loans granted to another entity. But this video lecture focuses primarily on investment in debt securities. The video lecture also provided an illustration, which helped me better understand the topic. I learned how to classify whether the bond sells at a premium or a discount. If the stated rate is greater than the marker rate, then the bonds sell at a premium. And if the stated rate is less than the market rate, then the bonds sell at a discount. I also learned about the classification of investments in debt securities as well as the three business models. To answer the question provided in the illustration, the bond was sold at a premium because the stated rate was greater than the market rate. Overall, this video lecture provided a more precise and simplified explanation of the topic than simply reading the reference book. Thank you, Sir A!
I was able to grasp the investment in debt securities because of this video lecture. Since this was my first exposure to investment, I actually felt overwhelmed, but the clear detailed explanations and illustrations, together with the discussion that is followed in the book, made it easier to understand. Investments are assets which is not directly identified to the primary source of the business revenue and it include investment in securities, whether equity or debt securities, funds for long term use, investment in property and cash surrender value of life insurance policies. Also, Investment in security are either debt securities or equity securities. Investment in debt securities are loan granted to another entity, those representing a creditor relationship with an enterprise while the equity securities are those that represent ownership in a company or rights to acquire ownership interest at an agreed upon or determinable price. In this video lecture, I was able differentiate the nominal rate or the stated interest rate and the effective interest rate or the market rate. In addition, if the stated rate is greater than market rate the bonds sell at premium whoever if the stated rate is less than the market fate the bonds sell at discount and if the stated rate and market rate are the same the bond sell at face value. I was able to discover an alternative method of determining whether there is a premium or discount as a result of the illustrations that helped me understand the subject matter more clearly. We can classify the investment in debt investment at amortized cost, fair value through profit or loss or fair value through other comprehensive income. Thank you, sir A! this one is a good start.
Investment is a typical word I always heard from adults, and I thought I had at least basic information about it, however this video lecture enlightened me how broad the topic is. It's not just an overview about the investment in debt securities, but it sets an important foundation so we can know and understand it really well so that the following discussion will make sense for us instantly. Moreover there are new terms from this concept which made me confused but with proper intake of this and the following lessons I guess I can follow. This presentation clearly stated the information we need to take note that is essential for understanding the investment in debt securities and reading alone the book is not enough which makes this presentation very helpful for us. Thank you sir A!
I just finished watching this video lecture on Introduction to Debt Securities, and I must admit that I learnt a lot from it. The video did an outstanding job of describing how Investment in Debt Securities works, including how the market price of a bond may be derived by discounting its maturity value and remaining interest payments at the market interest rate for a similar debt instrument. The video was incredibly detailed, informative, and easy to follow. I enjoyed the simple explanations, which eased this topic. I also gained knowledge about the different business models for managing financial assets. The video explained that these models include Investment in Debt Securities measured at amortized cost, Fair Value through Profit or Loss (FVPL), and Fair Value through Other Comprehensive Income (FVOCI). Understanding these business models provided valuable insights into how financial assets can be effectively managed. Sir A, thank you! for providing such a comprehensive explanation of the Introduction to Investment in Debt Securities and for making it easy for me to learn.
Through this video lecture, I was able to learn the concepts of investments in debt and equity securities. I have learned that investment in debt securities represents a creditor relationship with an enterprise while investment in equity securities represents ownership or rights to acquire ownership interests at an agreed-upon or determinable price. But the video focused more on discussing the investment in debt securities. The characteristics of debt securities were also discussed, and these are: a maturity value, periodic interest payments based on the rate specified in the instrument, and a maturity date. I was also able to gain knowledge about the concepts of the classifications of debt securities. Thank you for this Sir A. :))
This video lecture introduced the topic of Investment in Securities. Moreover, I learned more about Investment in Debt Securities, which represents a creditor's relationship with an enterprise. Furthermore, I learned also the three business models and the three measurement bases discussed, the amortized cost, FVPL, and FVOCI. Thank you so much, Sir A for a comprehensive video lecture.
In this video, I learned about the nature, definition, and purpose of investments. Investment in securities has two types which are Investment in Securities, which involves ownership of shares, and Investments in Debt Securities, which usually involves or is about a loan granted to another entity. In this video, Prof A focused on Investments in Debt Securities which have the following characteristics: maturity value, periodic interest payments based on a rate indicated in the instrument, and maturity date. I also learned why the value of the bonds may sell at a different price from the face value. I also learned that when the bond’s market value is greater than its face value then it is sold at a premium. On the other when the bond’s market value is less than its face value then it is sold at a discount. Additionally, I learned that there are three classifications or measurements of Investments in Debt Securities which are (1) at amortized cost, (2) at FVPL, and (3) at FVOCI and how they are classified. Overall, this video is a good introduction to the concepts involving Investments in debt Securities that I know will be useful for the further discussion of the three classifications. Thank you, Prof A!
Through this video lecture, I was given a strong foundation about the nature and definition of investments, especially in Debt Securities. I learned about the different classifications of investment in debt securities namely, Hold-to collect contractual cash flows that are measured at amortized cost; Hold-to-sell instruments that measured at Fair Value through Profit and Loss; and Hold-to-collect and sell instruments that are measured at Fair Value through other comprehensive income. Moreover, I learned about the concept of substance over form in this video lecture that can be applied in classifying redeemable preference shares. Overall, I was able to grasp the concept about the investment in securities well.
With this video lecture about the introduction of Investment in Debt Securities, I learned about the nature of investment and the definition of security. I also learned about the basic difference between the investment in debt securities and investment in equity securities. The examples of them mentioned in the video are also very helpful. The video also emphasized the difference between the nominal rate/stated interest rate and the effective interest rate/market rate. It also given enough explanation about the computation andtye considerations to know whether a bond is sold/purchase at a discount or premium. Lastly, I learned basic information about the different business models. Thank you for this informative video lecture sir A!
I learned the nature and definition of investments, definition of security, debt securities, equity securities, and of course investment in debt securities and its business models. My favorite lesson would be the alternative approach, and that if the market rate is greater than the stated rate, it is sold at a discount, but if lower, sold at a premium. I also love the small details given for every slides. As always, thank you, sir A.
The above recorded presentation gives an informative and thorough approach to Debt Securities Investment, providing helpful understanding regarding the nature of debt securities and its supporting concepts. This covers the significance of grasping financial assets, financial liabilities, and equity instruments in order to go back to what was learned previously and apply this knowledge in the wider context of investments. Thank you, Sir A!
I have always heard the term securities in previous lessons but it is only this time that I get to know about its actual meaning. It is either a certificate that represents a creditor relationship or an ownership of equity. The main topic of the video is the first one, which are called debt investments or securities. With debt securities, I learned that it is in some ways similar to accounting for notes receivable. I learned that the most popular form of debt investments are bond which are certificates of indebtedness. I learned that the face value of the bond is not always equal to the purchase price. The computation of the purchase price of bond that depends on the prevailing effective interest rate is also clear and well-explained.
This video lecture shed a clear standpoint as I delve into Investments. Through this discussion, I have learned that investments are assets not directly identified with the central revenue-producing activities of the enterprise. In addition, I also learned the different kinds of Investments, the definition of Investment securities, and its two types: Investment in Debt Securities and Investment in Equity securities. Overall, the lesson has been insightful in delivering the message, especially on the Business Models and how they are measured accordingly. The recall on the PVF is also good, thank you, Sir A!
This video lecture gave me an overview of the nature of investments, particularly in debt securities. The information that I have learned from this video will surely help me in solving word problems which will be tackled on the following video lectures. I would have to admit that I have little to no knowledge about investments. Thankfully, this video lecture provided an in-depth discussion as well as examples for us to understand the lesson. By the end of the video, I was able to differentiate debt and equity securities. The sample illustration made it easier for me to follow the discussion. This video introduced me to the three different business models measured at amortized cost, FVPL, and FVOCI. Thank you, Sir A!
In the video, I was able to acquire a comprehensive understanding of the fundamental concepts pertaining to investments and securities. Securities, as outlined in the lecture, can be categorized into two primary types: equity securities, which represent ownership stakes in entities, and debt securities, which involve extending loans to other entities. The lecture placed particular emphasis on debt securities, offering a detailed exploration of their defining characteristics accompanied by pertinent examples. Furthermore, the lecture provided a thorough elucidation of key concepts such as the stated rate and market rate for bonds, equipping viewers with the knowledge required to discern whether these bonds are being traded at a premium or discount. The insights shared by Sir A were particularly insightful and greatly appreciated. I would like to extend my sincerest gratitude for the valuable knowledge imparted.
The lecture allows me to understand more about Investments in debt securities and also a brief background equity securities. The lecture provides certain examples which contributes a strong foundation to my knowledge in this topic. Also, I was able to classify what measurements to be used in a debt securities. Thank you Sir A!
I watched this video lecture twice and I can truly say that I understand it more upon rewatching it. This lecture introduces me about investment. Investments are used to earn more cash and to establish a tight relationship between suppliers or customers. Meanwhile, this topic focused on investment in debt and equity securities, how it works and an overview of its process. It taught me how the reasons of why bonds and stocks prices changes. Most of the causes are current interest rates, risks, and the credit image. There are also 2 types of interest which are nominal, the stated interest rate, and effective interest rate, the market rate, or the yield. The highlight of the video is the 3 business models of which an investment in debt securities can be measured. An investment can be measured at amortized cost, at fair value through profit or loss (FVPL), and lastly at fair value through other comprehensive income (FVOCI). Thank you, Sir A!
After I watched the video lecture, I got an overview of the investment in debt securities. I learned that there are 2 investment securities, debt securities, and equity securities but this video lecture focuses only on debt securities. Furthermore, I have more understanding when Sir A explained the simple computation of the example illustration of debt in securities, so I understand how it is computed and determined if there are premiums and discounts on investment in bonds. Also, I gained knowledge on how debt securities are classified and measured, however, its measurement is depending on the business models that are used. It can be measured at amortized cost, FVPL, or FVOCI. Thank you Sir A for the well-explained discussions.
After watching this video lecture, I've gathered a plenty of essential knowledge regarding the lesson, which is the Investment in Debt Securities. Investment in Debt Securities are those representing a creditor relationship with an enterprise. Different from the other type of Investment in Securities, which is the Investment in Equity Securities. Investment in Equity Securities pertains to those that represent ownership in a company or rights to acquire ownership interests at an agreed-upon or determinable price. Through Sir A's very clear explanation and illustration, I've managed to easily understand it. I hope that in the next video lectures I could still say the same, and understand the lesson gradually and securely.
The two types of securities investments that this video lecture introduced to me were debt securities and equity securities. I became aware of my lack of familiarity with the topic after watching the video. The price of debt instruments may vary from their face value, as explained in the video. This also contains guidelines for calculating the bond price. Thank you, Sir A!
After watching this introduction video to investment in debt securities, I’ve learned the nature and definition of investments and generally investment is defined as an asset. The two types of investments in securities are debt securities and equity securities. The sample problem illustration helps me to easily understand how to compute the present value of the bonds and to determine if it was purchased at a premium or discount price. To conclude, this video lecture helps me to broaden my knowledge about investment in debt securities. Thank you for this informative video presentation, Sir A!
This informative video presented a general understanding of investments, particularly focusing on investments in securities, which can be either equity or debt securities. The main emphasis of the discussion was on investment concepts related to debt securities, such as bonds. I gained knowledge about the different ways bonds can be acquired, including purchasing them at a discount, at a premium, or at their face value. Additionally, the lecture introduced three business models for assessing investments: amortized cost, fair value through profit or loss (FVPL), and fair value through other comprehensive income (FVOCI). Thank you, Sir A!
This video lecture provided an overview of what an investment is and its nature. The three business models were also introduced to us: held to collect (measured at amortization cost), held to sell (measured at FVPL), held to sell and collect (measured at FVOCI). I also learned that investment does not only include properties and ownership but also loans.
In this video lecture, I gained valuable insights into the nature and definition of investments. I learned that investments refer to assets that are not directly linked to the primary revenue-generating activities of a business. The lecture also covered the concept of security, which can be classified as either ownership shares in another entity or loans provided to another entity. These securities are typically represented by financial instruments that are traded in capital markets. Moreover, the lecture emphasized the distinction between debt securities and equity securities. Debt securities are instruments that establish a creditor relationship with an enterprise. By investing in debt securities, individuals or entities lend money to the issuer and become creditors, receiving regular interest payments and the return of principal at maturity. On the other hand, equity securities represent ownership in a company or rights to acquire ownership interests at a determinable price. Overall, the video lecture provided me with a comprehensive understanding of investments, securities, and the differentiation between debt and equity securities. Thank you, Sir A!
This video lecture is all about investment in debt securities. This topic is something new to me and I think I didn't encountered this topic last sem even in senior high school. As I watch the lecture, I was able to learn what is the meaning of investment and how it works. There are also illustrations included in order for us to understand what is investment in debt security really is. Thank you sir A for this wonderful video lecture.
After watching the video lecture, I've gained knowledge about Debt Securities. I've learned that it is a loan granted to another entity embodied in a financial instruments dealt with in capital markets, which represents a creditor relationship with an enterprise. Also, the issuance price of bonds in debt securities are sold at a premium or discount. Lastly, I learned about the three classification/business model of investment in debt securities, those are investment in debt securities that is measured at amortized cost, or measured at FVPL, or measured at FVOCI. Thank you po, Sir A.
This video lecture provided me a clear introduction to investment in debts securities. Upon watching, I was able to learn about the nature and definition of investments. The purposes of acquiring investments were also enumerated in the video lecture. Moreover, I was able to familiarize myself with security and its two types which are the debt securities and equity securities. Debt securities are those representing a creditor relationship with an enterprise and some common examples include government securities (treasury bills and warrants), corporate bonds, convertible debt, commercial papers. Meanwhile, equity securities are those that represent ownership in a company or rights to acquire ownership interests at an agreed-upon or determinable price. Common examples of equity securities include preference shares, ordinary shares, shar warrants or stock rights, call options and put options. However, this video lecture focuses on investment in debt securities. I was also able to learn the characteristics that is typically present on debt securities such as a maturity value, periodic interest payments based on a rate specified in the instrument, and maturity date. Overall, this lecture briefed me about the important key concepts involving investment in debts securities. Thank you, Sir A!
In this video, I have learned that there are different purposes why an entity invests. I have also learned the two types of investment in securities which are debt and equity securities. The latter represents ownership in a company and is only measured at fair value. Meanwhile, debt securities, which is the highlight of this video, are instruments representing a creditor relationship with an enterprise. I have also learned that to determine the classification of debt security, it shall undergo to SPPI and Business Model Test. Thank you po, sir A.
This video on the Introduction to Investment in Debt Securities by Sir A was truly enlightening! The way he broke down the complexities of debt securities and explained the various investment strategies was impressive. I particularly liked the real-life examples he used, as it helped me grasp the concepts better. Understanding how debt securities work and their role in a diversified investment portfolio has been an eye-opener. As a student, I feel more confident in making informed decisions about my investments. Thank you, Sir A, for sharing your expertise and empowering us with valuable knowledge. Looking forward to more insightful content from you!
Investment in debt securities is one of the financial assets. It is under investment in securities along with investment in equity securities. This video provides an introduction that clearly states the concept of debt securities. I learned that it is also known as investment in bonds which is helpful considering that the term used is different to the reference book I'm using which is written by Valix. It also includes a short illustration that simplify on jow to compute for it. It is a glimpse of Solving these kinds of problem and having that simple introduction is really helpful, it is like learning the basics. I also learn briefly about the different ways on computing such as through amortized cost, FVPL, and FVOCI. Knowing the nature and definition of this financial asset is really helpful especially in further knowledge about concept of financial instrument. Thank you Sir!
I gained a lot from this video lecture, and it gave me a more comprehensive understanding of investments in which an asset cannot be immediately linked to the central revenue. Here, I also learned about the many justifications for why people finance businesses. Another thing is that I also learned how to compute when it came to investments. At first, I didn't immediately understand how to compute correctly, but over time, I also understood the procedure. Learning is also quite beneficial, especially for people who desire to expand their businesses. In addition, I appreciate how concise yet thorough and simple the definitions are when you truly look at it. Thank you, Sir A!
I learned in this new topic is that there are two types of securities which is debt and equity securities. In debt securities, a loan is granted to an entity while in equity security, there is an ownership in share in an entity. This video talks about debt securities more. I've also learned about the difference between the stated rate and market rate and if bonds are sold or purchased at a discount or a premium if it is a stated or market rate. Thank you sir A.
The video lecture is effective and easy to comprehend when there's a physical book at hand. The concepts and theories are easy to internalize with the sample visual aids. On the other hand, the problems may be confusing but not as much considering that we already have a background with the computation of the Present Value Factor, Amortized Cost, and such. To fully understand the lesson, it's important to note the difference between Debt and Equity Securities and how each of them is treated and computed. In addition, watching the lecture made it clear that understanding the underlying factors between each financial instrument is crucial in the overall comprehension of the topic. Thank you Sir A for this informative video lecture!
This video provided me with a solid understanding in the nature and definition of investments, particularly in Debt Securities. I learned about the various types of debt securities investments, including hold-to-collect contractual cash flows measured at amortized cost, hold-to-sell instruments measured at Fair Value through Profit and Loss, and hold-to-collect and sell instruments measured at Fair Value through other comprehensive income. Furthermore, in this video lesson, I learnt about the notion of content over form, which may be used to categorize redeemable preference shares. Overall, I was able to comprehend the concept of investing in securities rather effectively.Thank you po Sir A !
This video lecture has introduced me well on how investments in debt securities would be classified, sell, and measured (through different business models depending on the purpose). Also, the specific part that was etched in my mind was the statement where market value are driven by different factors not just solely because of the buyer's personal preference. That would be my takeaway for this lesson, sir. Thank you, sir A!
This video lecture tackles the nature and definition of investment. I have learned in this introduction that investment securities are categorized into two categories: debt securities and equity securities, which represent creditor relationships with an enterprise and ownership in a company, respectively. Meanwhile, this lecture emphasizes debt securities, which conclude that when the market value is higher than the stated rate, it is sold at a discount; on the other hand, if the stated rate is higher than the market value, it is sold at a premium. Furthermore, the illustration helped me understand the topic and share an alternative way to solve the problems. Thank you po, Sir A.
In this video lecture, I learned about investing in debt securities. It provided a clear understanding of their nature and covered different aspects associated with them. The lecture reinforced important ideas we already discussed, such as stated rate, market rate, present value, and present value factor. Despite the theoretical discussion, the lecture effectively used visuals and illustrations to enhance comprehension. Moreover, I gained insights into the three business models. Thank you, Sir A, for an enlightening lecture!
After watching this exquisite video lecture regarding the introduction to investment in debt securities, I gained knowledge about investment as it is not directly associated with the central revenue-producing activities of the enterprise. I also learned how to distinguish the two different forms of investments in securities: debt and equity securities. I found the illustration useful since it was well explained, and the theories are a great aid in comprehending this subject. Thank you for this video lecture, Sir A.
I gained knowledge about the nature of debt securities investments in this video, which stand in for any two-party transaction. The classification, measurement, and presentation of the FVPL are also covered. thank you Sir A
This video gave an overview and an introduction of Investment in Debt Securities. Watching this, I learned what investment is, how it works and some important concepts about it. I also learned the difference between debt and equity investment. Your illustration about discount and premium helped me better understand it. Your example problem is very simple and easy to understand. Thank you so much for this video lecture, Sir A!
There is more to investment than I thought. When I think about investment it is just as simple as adding additional investment by the business owner to his business. However, this video lecture opens up a new perspective on investment particularly investment in debt securities. At first, I was really confused about the true definition of securities because I was able to encounter it multiple times now and don’t know the true definition of it, however, this video lecture was able to clear things out. Security is the ownership of shares in another entity or a loan granted to another entity. Investment in securities can either be equity securities in which the entity will have ownership of shares to another entity or could either be an investment in debt securities in which the entity becomes a creditor because it was able to grant a loan to another entity. Debt securities can either be in the form of government securities, corporate bonds, convertible debts, and commercial papers. The main focus of this video was to convey the important concept of how to calculate debt securities which are somehow related to calculating the interest-bearing note of a notes receivable. Computing for the maturity value, analyzing its present value factor and effective interest rate. Though I have prior knowledge now of these terminologies and computation as it is similar to notes receivable it was still somehow confusing, particularly with the given example in the video. I think it was because of the semi-annually, though I was able to understand it quite a bit I appreciated the illustration. This video lecture also tackles minor concepts but is as important as the computations such as the classification of debt securities and such. Lastly, I was able to learn the three business models particularly SSPI or collecting of cash flows that are solely payment for principal and interest which in this case investment in debt securities is measured at amortized cost. Next is the selling of financial assets when an opportunity from profit taking arises because of fluctuations in fair values and interest rates which are measured at fair value through profit or loss (FVPL). Lastly is the combining of both business models which is measured at fair value through other comprehensive income (FVOCI). Thank you, Sir A, for this thorough introduction to investment in debt securities.
This video lecture has introduced me well about investment in debt securities. I learned about its definition and nature as well as its examples such as Philippine treasury bills, and corporate bonds. I also learned that we may treat a sale of a debt security may result at a premium or discount depending on whether the stated rate is higher or lower than the market rate. I was also able to be familiarized with classifying debt investments based on three different business models and exercising irrevocable choice of measuring fair value to eliminate measurement inconsistencies. Thank you for this insightful video, Sir A!
I was aware of the term "investment," but had little knowledge about investing in debt instruments until recently. This video lecture helped me comprehend how this works. I also learned about securities and how they are categorized into debt securities, equity securities, and other sorts. Stated rates and market rates were also reviewed, as well as how changes in both rates impact the value of debt securities. The FVOCI, FVPL, and amortized cost methods of accounting for debt securities were also mentioned, offering insight into the many ways in which investors might measure their investments. Thank you, Sir A!
This video presentation taught me a lot about debt securities investing. I also learned that Investment has a broader meaning, and this video helped me understand most of it. Images and illustrations were employed well to aid comprehension. In addition, I learned about the three business models and how an accountant or students check it wisely. Thank you, Sir A!
I discovered a lot about investments and debt security in this video presentation. Discount and premium are concepts I am also aware with, so this lesson was helpful in helping me review them. I also learned that there are two types of interest rates: the nominal rate and the effective rate. I also learned about the three different business model types and how to measure them. Thank you, sir A.
As I watched this video lecture, it opened up my understanding of investment securities which are debt and equity securities. Still, as we go on to the topic, it primarily focuses on debt securities, giving an in-depth analysis of their concept, definition, and business model. Debt instruments have three defined characteristics: maturity value, periodic interest payments based on a rate specified in the instrument, and maturity date. When it comes to the stated rate and market rate, if the market rate is greater than the stated rate, the bond sells at a discount, and the present value is lower than its actual price. In contrast, if the stated rate exceeds the market rate, the bond sells at a premium. Moreover, if the stated and market rates are equal, the bond sells at face value. In this video, I also gained some insights on certain conditions and how we recognize them if it is measured at amortized cost, FVPL, or FVOCI, depending on the business model. Overall, this video is helpful for me to understand the concept of investment in debt securities and how to recognize them. Thank you, Sir A!
This video lecture made me grasp the concept of investments, allowing me to prepare myself for the next topics that will be discussed. Before, I just know investments as an activity that one does to generate money, but I am not aware of other reasons why it is acquired by an individual or an entity, like exercising significant influence over another entity and for capital appreciation. I am not also aware of other types of investments such as debt and equity securities, investment property, and cash surrender value of life insurance policies. In this video lecture, I also learned the connection of the principle of substance over form when determining whether the financial instrument is a debt or equity security, wherein the substance will always be the basis of its classification than its form. The concept of the nature and measurement of debt security is also discussed. The concept of debt securities is honestly easier to be understood because it is almost the same as the topic of receivables and is discussed comprehensively by Sir A. Thank you for this, Sir A!
Investment in Debt Securities is a new and foreign concept to me. I find it overwhelming and complicated as I was reading the book due to new terminologies and definitions. Fortunately, this video clearly explains what is investment, what is investment in securities and its two kinds, the stated and market price and its relation to discount and premium amortization, how to compute for issuance price of bonds, and the 3 classifications of investments in debt securities: at amortized cost, at FVPL, and at FVOCI. Thank you po!
In this video, I gained knowledge about the fundamental concepts of investments and securities. Securities are categorized into two types: equity securities, which represent ownership in another equity, and debt securities, which involve granting a loan to another equity. The lecture emphasized debt securities, delving into their characteristics and providing examples. Furthermore, the lecture covered the concepts of stated rate and the market rate for bonds and how to determine whether they are sold at a premium or discount. I appreciate the insights shared by Sir A. Thank you po!
I learned a lot in this video lecture, I learned that investments are assets not directly identified with the central revenue producing activities of enterprise and is acquired with a purpose to earn a return on idle cash balance. Thank you, Sir A!
Honestly, I didn't have any background about investments. However, this video lesson gave me an overview about it. Investments is an assets not directly identified with central revenue producing activities of enterprise. This video also differentiate debt securities from equity securities and gave example of it. It also helped me to understand how to know if it is premium or discount by checking the stated rate and the market value.
In this video, I've learned the other definition and classification of investments that is different from that of investment of the owners of a business entity. I've learned that there is more than one reason why an investor invests in a business, either to earn a return more than what he had invested or just to accumulate funds for future purposes. Furthermore, the concept of investment securities was also explained in this video, including the two main concepts under this topic which is the investment in debt securities and investment in equity securities. In computing for the investment in debt securities, it is important to know whether the transaction consists of a discount or premium sale or purchase. To answer the question that you asked, the 5-year, P1M, 15% (SR) of XYZ Co. bonds that were purchased with an effective rate of 12% that is payable semi-annually is a transaction that was bought (or sold) at a premium since, as you computed it in the video, the total present value of the bond price is more than the face value (P1,110,401), and just like what Sir A said if the present value of the bonds is greater than the face value, then it is considered sold or bought at a premium and if it is lower than the face value, then it is a discount sale or purchase. Also, I noticed that the computation for debt securities is somehow the same as the computation for notes receivable. Other than the tutorial on how to compute the present value of debt securities, the three business models were also discussed in this video. Today's tutorial is a fruitful one even though it's just an overview. Hoping to learn more from you, Sir A. Thank you po!
What I have learned from this video lecture helped a lot in understanding debt securities although it is considered as an overview. I have learned the definition of investments, securities, debt securities, equity securities, and investments in bonds. I have also reviewed the difference between premium and discount as well as have an overview of its relation to the new lesson with the help of an illustration where I also learned how to compute for the present value of principal and interest of bonds and the alternative computation. I have also learned how to classify investment in debt securities for financial reporting based on IFRS 9, the business models, and the measurements of the securities and where they are reported in the financial statements. Thank you po, Sir A!
This video lesson presented me to two types of securities investments: debt securities and equity securities. After watching the video, I realized I was unfamiliar with the subject. As mentioned in the video, the price of debt securities might fluctuate from their face value. This also includes instructions for calculating the bond price. I gain a lot of knowledge in this introduction video. Thanks Sir A!
This video helped me understand this new topic about investment in securities, which has two types: debt and equity securities. Investment in Debt Securities is about a loan that is granted by an entity to another entity, while Investment in Equity Securities involves ownership of a share in another entity. I also appreciated the concept of substance over form due to the example about the preference share. As well as the effect of the market and the stated rate, whether it will result in a premium or discount. Moreover, I understand the topic better due to the illustration that also applies the present value factor, which I learned in the previous lesson. Additionally, I learned about the business models and the overview of the three measurement bases, the amortized cost, FVPL, and FVOCI-that will be discussed in the next videos. With that, it was another opportunity to learn new things. Thank you, Sir A!
I was already familiar with investment as I hear it often but not really knowledgeable enough about it. Through this video lecture, investment was introduced to me and I learned a lot about it including the difference between investment in debt and equity securities. I realize that investment is not a simple process and there are a lot to learn. However, through this lecture, new terminologies I am unfamiliar with were explained clearly. Thanks to the included problems in the video, I was able to follow through the discussion. Thank you, Sir A!
To answer the question on the illustration, the bond was sold at premium since the stated rate (15%) is greater than the market rate (12%). The video lecture provided detailed introduction with regards to investment in securities, which will help us to have a strong fundamental for further discussions in Chapter 3. I learned that securities can be an ownership in share in other entity (equity security) or a loan granted to other company (debt security). Also, I encountered the substance over form in our cfas, however, the concept made sense in this video lecture. I also learned about the alternative computation for preimums. I also learned about different measurements of debt securities which are at amortized cost, at FVPL and at FVOCI. Although some parts on the measurements still confuse me, I am looking forward to grasp these topics on the preceding video discussion. Thank you Sir A!
In this video lesson, discuss about the Investment in Debt Securities. It tackled here that the security is an ownership in share or a loan granted entity that embodied the financial instrument. It also tell here the two kinds of investment in security, this are the Debt security that represent the loan granted and the other one is the Equity security that represent the ownership in share. But in this video, it focus in introducing the Investment in Debt security. Due to this video lesson I became more familiarized and learned about the Nature of investment in Debt security. Thank you so much sir A.
This video lecture taught me the concept of investments and securities and how they are classified and measured in accounting. Investments are assets not directly related to an enterprise's main activities but are acquired for various purposes, such as earning a return, establishing relationships, or accumulating funds. Securities are financial instruments representing either ownership or a loan to another entity. They can be either debt or equity securities, depending on the nature and terms of the instrument. Moreover, it also describes the business models for measuring investments in debt securities, which can be either amortized cost, fair value through profit or loss, or fair value through other comprehensive income, depending on the objectives and characteristics of the investment. It also provides some examples and criteria for each measurement basis.
Investing or getting into investment are timely advice that I usually hear nowadays. However as an accountancy student I dont have enough background about it yet. Thankfully this video lecture, introduced me to investment and securities, including its definitions enabling me to understand more about its underlying concepts. To dig deeper, through this video I learned about investment in securities and its 2 types namely investment in equity securities and investment in debt securities, along with its key differences to one another. Moreover, although this video lecture only focuses about Investment in debt securities it was fruitful one since it teached me how to classify and measure investment in debt securities whether it is at amortized cost, at FVPL or at PVOCI (in theory). To add on, through this video I also learned how to find the maturity value, interest and present value of bonds. Thank you so much Sir A!
In this video lecture, I learned about the nature and purposes of investment, wherein its main purpose is to ensure maximum returns to the entity's shareholders. Aside from that, I also found out that debt securities and equity securities are the two types of investments in securities. But in this video, Sir A focused on discussing debt securities, in which I learned that in order to identify that security as a debt security, it should have a maturity value, a maturity date, and periodic interest payments based on a rate indicated in the instrument. Some examples of debt securities are government securities, especially Treasury bills and warrants, convertible debt, commercial paper, and corporate bonds. In addition, I also learned that debt securities may be sold at a price different from the face value of the investment in such a way that when the market value is equal to the face value, the bond is sold at face value; when the bond's market value is greater than its face value, it is sold at a premium; and when the bond's market value is lower than the face value, it is sold at a discount. Moreover, I also grasp the idea of the differences between debt securities at amortized cost (for collecting cash flows solely for payments of principal and interest), at fair value through profit or loss (for trading), and at fair value through other comprehensive income (for both collecting cash flows for payments of principal and interest and trading). Above all, the learnings that I acquired in this video will surely help me easily comprehend our successful discussion, so I am looking forward to our next lessons. Thank you, Sir A!
Even though this video is just an introduction, it provided enough information to establish a basic understanding of the topic as well as covered all the important aspects required for a solid foundation. In fact, I gained valuable insights about Investments, including some unfamiliar terms like market rate and stated rate. In general, the informative discussion by sir A helped me grasp the topic even more. Thank you, sir A!
The video helped me to familiarize myself and learn the concepts about the business models that are going to be included in the topic of investment. Those types of business models are categorized based on their characteristics (simplified at amortized cost, FVPL, and FVOCI). Additionally, I learned to differentiate an investment in securities from an investment in debts because, in securities, we are talking about equity while in debts, we are talking about the future redemption of the loans we give to other entities.
This video lecture provided me with a considerable amount of new information by introducing me to the idea of investment in securities, something I had never heard of before. I had never heard of this topic before the presentation, so I was perplexed and lacked any background information. But with Sir A's clear explanations and in-depth discussion of the material, I was able to understand the basics and fill in the gaps in my knowledge. The video presentation was particularly informative because it emphasized the differences between different business models and gave details on how they can be assessed and evaluated which was my main takeaway from learning about these variations, it helped me better understand the nuances of each model. Thank you, Sir A!
The video lecture effectively familiarized me with debt securities investments. I acquired knowledge regarding the subject matter's definition, nature, and instances. The video distinguished between debt securities and equity securities and provided an illustrative instance of each. Thank you, Sir A!
In the video lecture, I learned of the nature of investments, the difference between equity securities and debt securities. I also learned about the stated rate and the market rate of a bond and how to compute for bond price. Thank you Sir A!
This video lecture helped me understand the topic of Investment in Debt Securities. I also learned that investment is not limited to securities but encompasses various other types of investments. Additionally, I discovered that investment in debt and equity securities are the two types of investment in securities. Although I found the topic confusing due to the many concepts and unfamiliar terms encountered, this video lecture slowly helped me understand them. Salamat po!
The discussion above provides the introduction about the investment in debt securities. I learned that investment in debt security are instruments representing creditor's relationship with an enterprise. It can be sold at discount or premium and can be measured by business models from amortized cost to FVOC. The terms discussed gave me what to expect on the topic and I'm looking forward to better understand it. Thank you sir a
The presented video lecture delved into investment in debt securities, which entails a creditor relationship with an enterprise. In a simpler sense, it refers to granting a loan to another entity. Sir A presented a comprehensive explanation of the topic by providing definitions, examples, and concepts to enhance our knowledge. Typical examples of debt securities are bond securities and treasury notes. I also realized that the substance of a financial instrument is also critical rather than its legal form because it governs its classification as to whether the instrument is a debt or equity security. The lecture goes further into the distinction between bond discounts and premiums. Sir A also provided an alternative approach to solving the premium and discount. Additionally, investment in debt securities is also divided into three classes; amortized cost, fair value through profit or loss, and fair value through other comprehensive income. And to determine how they will be classified as stated in the IFRS 9, we need to consider looking at the business model for managing the financial asset and contractual cashflow characteristics of the financial asset. Thank you, Sir A.
Through this video discussion, I was able to familiarize myself with the topic on investments in securities or investments in debt securities in particular. Beforehand, I’m already aware about investment in general. But I have just learned that securities come in two kinds. The first one is equity securities which signifies ownership or right to obtain interest at an agreed or determinable price. This includes ordinary shares, preference shares, call options and put options, and share warrants or stock rights. On the other hand, debt securities is a type of investment wherein an entity enters a creditor relationship with another entity. This consists of government securities, corporate bonds, convertible debt, and commercial papers. However, the classification of investment in securities is not absolute since the substance of the instrument should prevail over its legal form. Aside from that, I was enlightened about the example involving bonds certificates. What I have noted from it is that when the stated rate is higher than the market rate, the bonds sell at a premium. While if the stated rate is lower than the market rate, then the bonds sell at a discount. And when the stated rate and market rate is equal, it means that the bonds sell at face value of the certificate. Also, I was able to learn about the three classifications of investment in debt securities. The first one is debt investment at amortized cost which has a business model that focuses on collecting cash flows (CF) solely for payments for principal and interest (SPPI). Second is debt securities at fair value (FV) through profit or loss which focuses on selling assets when there’s an opportunity for profit. Lastly, the third one is debt securities at fair value through other comprehensive income which follows a business model for both collecting CF that are SPPI and selling assets when opportunity arises. Thank you for this very insightful lecture, Sir A!
This video taught me a lot, especially regarding buying debt instruments. It provided a comprehensive explanation of their nature and discussed a number of pertinent topics. Important concepts we've already covered, like the stated rate, market rate, present value, and present value factor, were reiterated in the lecture. The presentation skillfully employed pictures and imagery to increase understanding despite the academic talk. Thankyou Sir A!!
The lecture focuses on the nature of investment in debt securities and FVPL's classification, measurement and presentation. I learned that Investment in Debt Securities represents any contract which contains two parties, the debtor and creditor relationship. This arrangement typically encompasses various financial instruments, such as bonds. Thank you for the discussion po, Sir A
The lecture gave me an overview about debt investments, its meaning and classifications, as well as the differences. I have also learned that debt investments are irrevocably designated at fair value. Overall, the lecture was insightful and very comprehensible. Thank you Sir A!
This video gave a good introduction about debt and equity securities. Debt securities represents a creditor relationship with an enterprise whereas equity securities signify ownership. Additionally, I acquired knowledge into various business models, which I look forward in the next videos. Thank you, Sir!
From what I remember, this topic, in scope of definitions, is somehow familiar for me. But I'm a person with long-term memory loss 😂 so this lecture is still a good starter for a person like me, and for a person who's not familiar to anything about this. As I was watching, I learned that there are 2 types of investments in securities, the debt and the equity. At first, I don't really know and can't recall the meaning of security in accounting. In this video, I understand that security represents an ownership in entity or a loan granted to other entity. While Sir A mentioned the definitions of debt an equiy securities, I slightly remembered the words bondholder and stockholder teached to us when we're in SHS. Furthermore, Sir also explains that when the Market/effective rate is higher than the Stated/Nominal rate, it is at Discount, otherwise it will be at Premium. As for the illustrations, I can say that I followed and understood what Sir taught, and the alternative at the same time short cut method of solving the present value was very useful for computing the PV in a short time. Thank you Sir!
After watching this video, I gained knowledge about the new topic, which is the highest investment in debt securities. Through out the video, I learn what to expect and the terminologies that we may encounter relating to debt securities. I fully understand the lesson when an illustration is provided, and I try to answer it. The computation of the bond price, or present value of the bond, and the other alternative computation for the premium, which I learned from these video lectures, Lastly, with the guide of the book and Sir A, I also learned about the models that are shown in the video, which can help us more. Thank you po, Sir A!
This video lecture gavea throrough explanation and illustration of the concepts involved in investments in debt securities. One of the most notable things I learned is that although there are financial instruments listed under the two kinds of investments in securities, their substance still matter over their legal form in determining whether they are a debt or equity securities. Also, I learned the characteristics of debt securities and how to determine whether they are sold/bought at a discount or premium. Lastly, the business models gave clarity to some of the terms that I’ve been seeing such as FVPL and FVOCI and although they are still confusing I think example problems and exercises would help me to understand them better. Thank you po, Sir A!
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After watching this lecture, I learned that security is an ownership in another entity or loan granted to another entity. That securities are either equity securities or debt securities. Equity securities which is a right to acquire ownership interest. Debt securities which means creditors relationship with an enterprise. Thank you sir!
This video presentation offers a fascinating and thorough introduction to investing in debt securities, providing helpful insights into the characteristics of debt securities and the terminology used to describe them. It discusses how crucial it is to comprehend financial assets, liabilities, and equity instruments in order to remember earlier lessons and apply them to the context of investing. Thank you for this kind of video lecture, Sir A!
In this lecture I learned that there two kinds of investment securities namely debt securities and equity securities. Examples of debt securities are government securities, corporate bonds, convertible debts, and commercial papers. It is also important to take into account that redeemable preference shares are classified as debt securities instead of equity securities because of the substance over form principle. I also learned through this video about the difference between stated rate and market rate, how to determine if the bonds are sold in a premium or discount, and the three business models and its measurement. Thank you Sir A for this lecture!
I discovered what an investment is and what a security is through watching this video lecture on the introduction of investing in debt securities. I also learned about the basic distinction between investments in debt and equity securities. Wherein, investing in debt securities is those that indicate a creditor relationship with a company or when someone makes a loan to a creditor and the interest will become the security and can be a good alternative for people looking for steady returns and low risk levels. Investment in equity securities, on the other hand, are those that represent ownership in a company or rights to acquire ownership interests at an agreed-upon or determinable price. Furthermore, I now know that interest rates and market conditions can affect how much debt securities cost. As, existing debt assets typically lose value as interest rates increase because new securities have higher yields. Then, as interest rates fall, the value of existing debt securities may rise as their fixed interest payments become more enticing. Overall, despite the video's length, I was able to learn what I needed to know because the terminologies were explained in a way that I could easily understand them. Additionally, the video includes illustrated problems that help us better understand the concepts being discussed, such as how to compute for them, as well as an alternative approach to it. So, thank you, Sir A!
This lesson taught me that the two types of investment securities: debt securities and equity securities. Some of the given examples of debt securities are government securities, corporate bonds, convertible loans, and commercial papers. It is also important to note that due to the substance over form principle, redeemable preference shares are categorized as debt instruments rather than equity securities. This video also taught me about the difference between stated and market rates, how to evaluate if bonds are issued at a premium or discount, and the three business models and how to measure them. This video is also very informative and the way you explain is clear. Thank you, Sir A!
I gained knowledge that investments are assets that are not directly linked to the primary revenue-generating activities of a company. However, they are acquired for various reasons such as earning returns on idle cash, establishing long-term relationships with suppliers and customers, accumulating funds for future needs, seeking capital appreciation, or ensuring future protection. Well this video lecture focuses on investment in debt securities. A security is either an ownership in share in another entity or a loan granted to another another entity, embodied in a financial instrument dealt with capital markets. While some parts of the lecture felt overwhelming, I believe it's my responsibility to put in extra effort to fully grasp this topic. To enhance my understanding, I plan to read more and complete practice exercises to master the concepts. I'm grateful to Sir A for providing this valuable lecture.
In this video discussion, I learned about investments and security. Investment are assets not directly identified with the central revenue producing activities of the enterprise while security is either an ownership in share in another entity or a loan granted to another entity embodied in a financial instrument dealt with in capital markets. There are two investment in securities; debt securities representing a creditor relationship with an enterprise and equity securities that represent ownership in a company. Additionally, the three business models which are held to collect (measured at amortized cost), hold to sell (measured at FVPL), and hold to collect and sell (measured at FVOCI). I also learned about the nominal rate or stated interest rate which is written in paper or contract and market rate or effective interest rate which is the basis or determination. Thank you, Sir A!
In this video - the nature and definition of investments were introduced. It is said that Investments are not directly identified with central revenue-producing activities of the entity. The main difference between Investment in Debt Securities and Investment in Equity Security was discussed. I learned that the substance of a financial instrument is classified as to whether the instrument is debt or equity security. Further, this video provided a more highlighted discussion of the definition of Investment in Debt Securities than Equity Security. This video helped me to easily identify whether a bond is sold at a discount or premium. Moreover, this video also allowed me to learn and understand the different measurements of investments based on business models. As this video serves as an introduction for me on this topic - some parts are still confusing for me, however, this video is a great starter to understand the concepts of the given topic. Thank you, sir A!
This video introduced debt securities which aids in understanding the topics to be discussed such as their classification, measurement, and presentation. It covered various topics related to them and gave a clear understanding of their nature. Through this lecture, I was able to know the difference between equity securities and debt securities and the importance of understanding the rates for a premium or a discount. Thank you, Sir A!
In this video lesson, I learned about investments and securities. I was also able to have a grasp on investment in debt securities and investment in equity securities. It must be noted that the substance matters more than the legal form to classify an investment as an investment in debt or equity securities. Moreover, a key takeaway I got from this video is that when a bond is sold or purchased at the market rate lower than the stated rate, then it was sold at a premium, whereas when it is sold at a market rate higher than the stated rate, then it was sold at a discount. But when it comes to the value, selling a bond at a value higher than its face value means selling it at a premium, and selling a bond at a value lower than its face value means selling it at a discount. Thank you for this great video lesson Sir A.
This video lecture introduces me to concepts regarding investment in debt securities and some investments in equity securities. First, I learned that investments are assets unrelated to the primary source of the business's revenue. Second, deposits are classified into equity security, which is an ownership share in another entity, and debt security, which is a loan granted to another market. When talking about investment in debt securities, bonds sell at a premium when the stated rate is greater than the market rate, bonds sell at a discount when the stated rate is less than the market rate, and bonds sell at face value when the stated rate and market rate are the same. Lastly, we can classify investment in debt securities at amortized cost, fair value through profit or loss, or fair value through other comprehensive income. Thank you so much, Sir A, for your in-depth discussion about this topic.
This video lecture gave a wise overview about Investment in Debt Securities. It explained that debt securities are loans granted to another entity which also represents a creditor relationship with an enterprise. I learned about different terms and measurements related to the given topic as well as it made me recall past computations such as getting the present value. I also had fun learning how to identify whether the bonds sold or purchased at premium or discount; (1) if the stated rate is greater than the market rate, bonds sold or purchased at premium (2) if the stated rate is less than the market rate, bonds sold or purchased at discount. I also appreciate the illustration which is a huge help to grasp the topic more. I am still trying to understand some classifications and business models mentioned in the video and hopefully after watching this video again I’ll be able to familiarize myself with those. Thank you, Sir A!
The video presentation provides a concise overview of securities investment. I discovered that investing securities can be divided into two categories: debt securities and equity securities. In debt securities, a loan is granted to another entity, whereas in equity securities, there is share ownership. Debt securities investing is emphasized in the lecture and I was able to better understand the topic thanks to the illustrations. Sir A, thank you.
The video lecture serves as a great introduction to the topic, of investment in debt securities. It delivers a thorough and informative overview of investing in debt securities, providing valuable knowledge about their characteristics and related terminology. The lecture delves into theoretical concepts and definitions, although the inclusion of more practical examples would further enhance comprehension of the complex information. Thank you, Sir. A!
I learned that as a student of accounting, I hear words and phrases that may seem simple at first, but have a deeper meaning in the field. I thought I knew what "investment" meant, but this lesson showed me how complicated it is in the context of accounting. I liked how the video lecture talked quickly about the complicated parts of investing.
"Investments in debt securities." It taught a lot about assets and securities, including the difference between equity securities and debt securities. The main focus was on debt securities, and I learned about their features and saw examples of them. I also understood the difference between a bond's stated rate and its market rate. I also learned how to figure out if a bond is sold at a premium or a discount. Still, the overall introduction to securities was helpful in understanding what debt securities are. I want to thank you, Sir A for giving a lesson that was so informative.
In this video, I learned different kinds of securities which are debt securities and equity securities. It emphasizes that Debt securities is an investment which involves a debtor and creditor relationship instead of rights of ownership. I also learned the 3 classification of debt investment which are Amortized Cost, FVPL, and FVOCI.
Thank you, Sir A!
I learned that the definition of "investment" is more expansive, and this video really helped me comprehend it. The use of pictures and illustrations to help comprehension was effective. Thank You Sir. A!
I am familiar with the meaning of the word "investment," but not with the accounting that is associated with it. Thanks to you Sir A and this video, I was able to learn more about Investment and understand that there are two different types: Investments in Debt Securities and Investments in Equity Securities. In order to classify Investments in Debt Securities into three categories -Debt Investments at amortized cost, Debt Investments at fair value through profit or loss (FVPL), Debt Investments at fair value through other comprehensive income (FVOCI), you need to look into the entity's business models and contractual cash flow characteristics. Again, Thank you, Sir A!
This video presentation offers a thorough introduction to investing in debt securities and gives insightful explanations of the terminology used as well as the characteristics of debt securities. I learned that the classification and measurement of debt securities depend on the business models that are employed and can be determined at amortized cost, FVPL, or FVOCI. I anticipate seeing more educational videos like this one that will broaden my knowledge. I appreciate it so much, Sir A!
I learned in this video lecture that investment instruments classified as debt and equity securities. Also, that debt securities may trade at a price that is different from the face value of the instrument. Thank you so much Sir A!
This video lesson taught me a lot about investing in debt securities. I discovered its definition and nature, as well as instances such as Philippine government bills and corporate bonds. I also learnt that a debt security transaction may result in a premium or discount based on whether the stated rate is higher or lower than the market rate. I was also able to become acquainted with categorizing debt investments based on three distinct business models and exercising irrevocable choice of assessing fair value in order to minimize measurement inaccuracies. Furthermore, I was able to become familiar with the topic of investing in securities, specifically investments in debt securities. I'm already knowledgeable about investing in general. Thank you for this Sir A!
With this video lecture, I gained knowledge about the nature and functions of investments, whose primary function is to guarantee the greatest possible returns to the entity's shareholders. In addition, I discovered that there are two different kinds of securities investments which are the equity securities and debt securities. As the video concentrated on talking about debt securities, and I learnt that a debt security must have periodic interest payments based on a rate specified in the instrument, as well as a maturity value and a maturity date. I also discovered that the price at which debt securities are sold may differ from the investment's face value. Specifically, when a bond's market value is equal to its face value, it is sold at face value, when it is greater than its face value, it is sold at a premium and when it is lower than the face value, it is sold at a discount. Thank you for providing this educative video lecture, Sir A!
In this video lecture, I learned the difference between investment in debt and equity securities. Debt securities represent a creditor relationship with an enterprise like Government securities (treasury bills and warrants), corporate bonds, convertible debt, and commercial papers. In contrast, equity securities represent ownership in a company or rights to acquire ownership interests at an agreed-upon or determinable price like preference shares, ordinary shares, share warrants or stick rights, and call options and put options. Although the substance of a financial instrument, rather than its legal form, governs its classification as to whether the instrument is a debt or equity security. Also, I learned that debt securities, such as bonds, may sell at a price different from the face value of the instruments. It may be higher (premium) or lower (discount). Thank you po, Sir A!
This video lecture effectively gave an introduction to investments, specifically investments in debt securities. I've learned that there are two types of investments in securities: equity securities and debt securities. Equity securities represent ownership in shares in another entity, while debt securities are loans granted to another entity. But this video lecture focuses primarily on investment in debt securities. The video lecture also provided an illustration, which helped me better understand the topic. I learned how to classify whether the bond sells at a premium or a discount. If the stated rate is greater than the marker rate, then the bonds sell at a premium. And if the stated rate is less than the market rate, then the bonds sell at a discount. I also learned about the classification of investments in debt securities as well as the three business models. To answer the question provided in the illustration, the bond was sold at a premium because the stated rate was greater than the market rate. Overall, this video lecture provided a more precise and simplified explanation of the topic than simply reading the reference book. Thank you, Sir A!
I was able to grasp the investment in debt securities because of this video lecture. Since this was my first exposure to investment, I actually felt overwhelmed, but the clear detailed explanations and illustrations, together with the discussion that is followed in the book, made it easier to understand. Investments are assets which is not directly identified to the primary source of the business revenue and it include investment in securities, whether equity or debt securities, funds for long term use, investment in property and cash surrender value of life insurance policies. Also, Investment in security are either debt securities or equity securities. Investment in debt securities are loan granted to another entity, those representing a creditor relationship with an enterprise while the equity securities are those that represent ownership in a company or rights to acquire ownership interest at an agreed upon or determinable price. In this video lecture, I was able differentiate the nominal rate or the stated interest rate and the effective interest rate or the market rate. In addition, if the stated rate is greater than market rate the bonds sell at premium whoever if the stated rate is less than the market fate the bonds sell at discount and if the stated rate and market rate are the same the bond sell at face value. I was able to discover an alternative method of determining whether there is a premium or discount as a result of the illustrations that helped me understand the subject matter more clearly. We can classify the investment in debt investment at amortized cost, fair value through profit or loss or fair value through other comprehensive income. Thank you, sir A! this one is a good start.
Investment is a typical word I always heard from adults, and I thought I had at least basic information about it, however this video lecture enlightened me how broad the topic is. It's not just an overview about the investment in debt securities, but it sets an important foundation so we can know and understand it really well so that the following discussion will make sense for us instantly. Moreover there are new terms from this concept which made me confused but with proper intake of this and the following lessons I guess I can follow. This presentation clearly stated the information we need to take note that is essential for understanding the investment in debt securities and reading alone the book is not enough which makes this presentation very helpful for us. Thank you sir A!
I just finished watching this video lecture on Introduction to Debt Securities, and I must admit that I learnt a lot from it. The video did an outstanding job of describing how Investment in Debt Securities works, including how the market price of a bond may be derived by discounting its maturity value and remaining interest payments at the market interest rate for a similar debt instrument. The video was incredibly detailed, informative, and easy to follow. I enjoyed the simple explanations, which eased this topic. I also gained knowledge about the different business models for managing financial assets. The video explained that these models include Investment in Debt Securities measured at amortized cost, Fair Value through Profit or Loss (FVPL), and Fair Value through Other Comprehensive Income (FVOCI). Understanding these business models provided valuable insights into how financial assets can be effectively managed. Sir A, thank you! for providing such a comprehensive explanation of the Introduction to Investment in Debt Securities and for making it easy for me to learn.
Through this video lecture, I was able to learn the concepts of investments in debt and equity securities. I have learned that investment in debt securities represents a creditor relationship with an enterprise while investment in equity securities represents ownership or rights to acquire ownership interests at an agreed-upon or determinable price. But the video focused more on discussing the investment in debt securities. The characteristics of debt securities were also discussed, and these are: a maturity value, periodic interest payments based on the rate specified in the instrument, and a maturity date. I was also able to gain knowledge about the concepts of the classifications of debt securities. Thank you for this Sir A. :))
This video lecture introduced the topic of Investment in Securities. Moreover, I learned more about Investment in Debt Securities, which represents a creditor's relationship with an enterprise. Furthermore, I learned also the three business models and the three measurement bases discussed, the amortized cost, FVPL, and FVOCI. Thank you so much, Sir A for a comprehensive video lecture.
In this video, I learned about the nature, definition, and purpose of investments. Investment in securities has two types which are Investment in Securities, which involves ownership of shares, and Investments in Debt Securities, which usually involves or is about a loan granted to another entity. In this video, Prof A focused on Investments in Debt Securities which have the following characteristics: maturity value, periodic interest payments based on a rate indicated in the instrument, and maturity date. I also learned why the value of the bonds may sell at a different price from the face value. I also learned that when the bond’s market value is greater than its face value then it is sold at a premium. On the other when the bond’s market value is less than its face value then it is sold at a discount. Additionally, I learned that there are three classifications or measurements of Investments in Debt Securities which are (1) at amortized cost, (2) at FVPL, and (3) at FVOCI and how they are classified. Overall, this video is a good introduction to the concepts involving Investments in debt Securities that I know will be useful for the further discussion of the three classifications. Thank you, Prof A!
Through this video lecture, I was given a strong foundation about the nature and definition of investments, especially in Debt Securities. I learned about the different classifications of investment in debt securities namely, Hold-to collect contractual cash flows that are measured at amortized cost; Hold-to-sell instruments that measured at Fair Value through Profit and Loss; and Hold-to-collect and sell instruments that are measured at Fair Value through other comprehensive income. Moreover, I learned about the concept of substance over form in this video lecture that can be applied in classifying redeemable preference shares. Overall, I was able to grasp the concept about the investment in securities well.
With this video lecture about the introduction of Investment in Debt Securities, I learned about the nature of investment and the definition of security. I also learned about the basic difference between the investment in debt securities and investment in equity securities. The examples of them mentioned in the video are also very helpful. The video also emphasized the difference between the nominal rate/stated interest rate and the effective interest rate/market rate. It also given enough explanation about the computation andtye considerations to know whether a bond is sold/purchase at a discount or premium. Lastly, I learned basic information about the different business models. Thank you for this informative video lecture sir A!
I learned the nature and definition of investments, definition of security, debt securities, equity securities, and of course investment in debt securities and its business models. My favorite lesson would be the alternative approach, and that if the market rate is greater than the stated rate, it is sold at a discount, but if lower, sold at a premium. I also love the small details given for every slides. As always, thank you, sir A.
The above recorded presentation gives an informative and thorough approach to Debt Securities Investment, providing helpful understanding regarding the nature of debt securities and its supporting concepts. This covers the significance of grasping financial assets, financial liabilities, and equity instruments in order to go back to what was learned previously and apply this knowledge in the wider context of investments.
Thank you, Sir A!
I have always heard the term securities in previous lessons but it is only this time that I get to know about its actual meaning. It is either a certificate that represents a creditor relationship or an ownership of equity. The main topic of the video is the first one, which are called debt investments or securities. With debt securities, I learned that it is in some ways similar to accounting for notes receivable. I learned that the most popular form of debt investments are bond which are certificates of indebtedness. I learned that the face value of the bond is not always equal to the purchase price. The computation of the purchase price of bond that depends on the prevailing effective interest rate is also clear and well-explained.
This video lecture shed a clear standpoint as I delve into Investments. Through this discussion, I have learned that investments are assets not directly identified with the central revenue-producing activities of the enterprise. In addition, I also learned the different kinds of Investments, the definition of Investment securities, and its two types: Investment in Debt Securities and Investment in Equity securities. Overall, the lesson has been insightful in delivering the message, especially on the Business Models and how they are measured accordingly. The recall on the PVF is also good, thank you, Sir A!
This video lecture gave me an overview of the nature of investments, particularly in debt securities. The information that I have learned from this video will surely help me in solving word problems which will be tackled on the following video lectures. I would have to admit that I have little to no knowledge about investments. Thankfully, this video lecture provided an in-depth discussion as well as examples for us to understand the lesson. By the end of the video, I was able to differentiate debt and equity securities. The sample illustration made it easier for me to follow the discussion. This video introduced me to the three different business models measured at amortized cost, FVPL, and FVOCI. Thank you, Sir A!
In the video, I was able to acquire a comprehensive understanding of the fundamental concepts pertaining to investments and securities. Securities, as outlined in the lecture, can be categorized into two primary types: equity securities, which represent ownership stakes in entities, and debt securities, which involve extending loans to other entities. The lecture placed particular emphasis on debt securities, offering a detailed exploration of their defining characteristics accompanied by pertinent examples. Furthermore, the lecture provided a thorough elucidation of key concepts such as the stated rate and market rate for bonds, equipping viewers with the knowledge required to discern whether these bonds are being traded at a premium or discount. The insights shared by Sir A were particularly insightful and greatly appreciated. I would like to extend my sincerest gratitude for the valuable knowledge imparted.
The lecture allows me to understand more about Investments in debt securities and also a brief background equity securities. The lecture provides certain examples which contributes a strong foundation to my knowledge in this topic. Also, I was able to classify what measurements to be used in a debt securities. Thank you Sir A!
I watched this video lecture twice and I can truly say that I understand it more upon rewatching it. This lecture introduces me about investment. Investments are used to earn more cash and to establish a tight relationship between suppliers or customers. Meanwhile, this topic focused on investment in debt and equity securities, how it works and an overview of its process. It taught me how the reasons of why bonds and stocks prices changes. Most of the causes are current interest rates, risks, and the credit image. There are also 2 types of interest which are nominal, the stated interest rate, and effective interest rate, the market rate, or the yield. The highlight of the video is the 3 business models of which an investment in debt securities can be measured. An investment can be measured at amortized cost, at fair value through profit or loss (FVPL), and lastly at fair value through other comprehensive income (FVOCI). Thank you, Sir A!
After I watched the video lecture, I got an overview of the investment in debt securities. I learned that there are 2 investment securities, debt securities, and equity securities but this video lecture focuses only on debt securities. Furthermore, I have more understanding when Sir A explained the simple computation of the example illustration of debt in securities, so I understand how it is computed and determined if there are premiums and discounts on investment in bonds. Also, I gained knowledge on how debt securities are classified and measured, however, its measurement is depending on the business models that are used. It can be measured at amortized cost, FVPL, or FVOCI. Thank you Sir A for the well-explained discussions.
After watching this video lecture, I've gathered a plenty of essential knowledge regarding the lesson, which is the Investment in Debt Securities. Investment in Debt Securities are those representing a creditor relationship with an enterprise. Different from the other type of Investment in Securities, which is the Investment in Equity Securities. Investment in Equity Securities pertains to those that represent ownership in a company or rights to acquire ownership interests at an agreed-upon or determinable price. Through Sir A's very clear explanation and illustration, I've managed to easily understand it. I hope that in the next video lectures I could still say the same, and understand the lesson gradually and securely.
The two types of securities investments that this video lecture introduced to me were debt securities and equity securities. I became aware of my lack of familiarity with the topic after watching the video. The price of debt instruments may vary from their face value, as explained in the video. This also contains guidelines for calculating the bond price. Thank you, Sir A!
After watching this introduction video to investment in debt securities, I’ve learned the nature and definition of investments and generally investment is defined as an asset. The two types of investments in securities are debt securities and equity securities. The sample problem illustration helps me to easily understand how to compute the present value of the bonds and to determine if it was purchased at a premium or discount price. To conclude, this video lecture helps me to broaden my knowledge about investment in debt securities. Thank you for this informative video presentation, Sir A!
This informative video presented a general understanding of investments, particularly focusing on investments in securities, which can be either equity or debt securities. The main emphasis of the discussion was on investment concepts related to debt securities, such as bonds. I gained knowledge about the different ways bonds can be acquired, including purchasing them at a discount, at a premium, or at their face value. Additionally, the lecture introduced three business models for assessing investments: amortized cost, fair value through profit or loss (FVPL), and fair value through other comprehensive income (FVOCI). Thank you, Sir A!
This video lecture provided an overview of what an investment is and its nature. The three business models were also introduced to us: held to collect (measured at amortization cost), held to sell (measured at FVPL), held to sell and collect (measured at FVOCI). I also learned that investment does not only include properties and ownership but also loans.
In this video lecture, I gained valuable insights into the nature and definition of investments. I learned that investments refer to assets that are not directly linked to the primary revenue-generating activities of a business. The lecture also covered the concept of security, which can be classified as either ownership shares in another entity or loans provided to another entity. These securities are typically represented by financial instruments that are traded in capital markets. Moreover, the lecture emphasized the distinction between debt securities and equity securities. Debt securities are instruments that establish a creditor relationship with an enterprise. By investing in debt securities, individuals or entities lend money to the issuer and become creditors, receiving regular interest payments and the return of principal at maturity. On the other hand, equity securities represent ownership in a company or rights to acquire ownership interests at a determinable price. Overall, the video lecture provided me with a comprehensive understanding of investments, securities, and the differentiation between debt and equity securities. Thank you, Sir A!
This video lecture is all about investment in debt securities. This topic is something new to me and I think I didn't encountered this topic last sem even in senior high school. As I watch the lecture, I was able to learn what is the meaning of investment and how it works. There are also illustrations included in order for us to understand what is investment in debt security really is. Thank you sir A for this wonderful video lecture.
After watching the video lecture, I've gained knowledge about Debt Securities. I've learned that it is a loan granted to another entity embodied in a financial instruments dealt with in capital markets, which represents a creditor relationship with an enterprise. Also, the issuance price of bonds in debt securities are sold at a premium or discount. Lastly, I learned about the three classification/business model of investment in debt securities, those are investment in debt securities that is measured at amortized cost, or measured at FVPL, or measured at FVOCI. Thank you po, Sir A.
This video lecture provided me a clear introduction to investment in debts securities. Upon watching, I was able to learn about the nature and definition of investments. The purposes of acquiring investments were also enumerated in the video lecture.
Moreover, I was able to familiarize myself with security and its two types which are the debt securities and equity securities. Debt securities are those representing a creditor relationship with an enterprise and some common examples include government securities (treasury bills and warrants), corporate bonds, convertible debt, commercial papers. Meanwhile, equity securities are those that represent ownership in a company or rights to acquire ownership interests at an agreed-upon or determinable price. Common examples of equity securities include preference shares, ordinary shares, shar warrants or stock rights, call options and put options.
However, this video lecture focuses on investment in debt securities. I was also able to learn the characteristics that is typically present on debt securities such as a maturity value, periodic interest payments based on a rate specified in the instrument, and maturity date. Overall, this lecture briefed me about the important key concepts involving investment in debts securities.
Thank you, Sir A!
In this video, I have learned that there are different purposes why an entity invests. I have also learned the two types of investment in securities which are debt and equity securities. The latter represents ownership in a company and is only measured at fair value. Meanwhile, debt securities, which is the highlight of this video, are instruments representing a creditor relationship with an enterprise. I have also learned that to determine the classification of debt security, it shall undergo to SPPI and Business Model Test. Thank you po, sir A.
This video on the Introduction to Investment in Debt Securities by Sir A was truly enlightening! The way he broke down the complexities of debt securities and explained the various investment strategies was impressive. I particularly liked the real-life examples he used, as it helped me grasp the concepts better. Understanding how debt securities work and their role in a diversified investment portfolio has been an eye-opener. As a student, I feel more confident in making informed decisions about my investments. Thank you, Sir A, for sharing your expertise and empowering us with valuable knowledge. Looking forward to more insightful content from you!
Investment in debt securities is one of the financial assets. It is under investment in securities along with investment in equity securities. This video provides an introduction that clearly states the concept of debt securities. I learned that it is also known as investment in bonds which is helpful considering that the term used is different to the reference book I'm using which is written by Valix. It also includes a short illustration that simplify on jow to compute for it. It is a glimpse of Solving these kinds of problem and having that simple introduction is really helpful, it is like learning the basics. I also learn briefly about the different ways on computing such as through amortized cost, FVPL, and FVOCI. Knowing the nature and definition of this financial asset is really helpful especially in further knowledge about concept of financial instrument. Thank you Sir!
I gained a lot from this video lecture, and it gave me a more comprehensive understanding of investments in which an asset cannot be immediately linked to the central revenue. Here, I also learned about the many justifications for why people finance businesses. Another thing is that I also learned how to compute when it came to investments. At first, I didn't immediately understand how to compute correctly, but over time, I also understood the procedure. Learning is also quite beneficial, especially for people who desire to expand their businesses. In addition, I appreciate how concise yet thorough and simple the definitions are when you truly look at it. Thank you, Sir A!
I learned in this new topic is that there are two types of securities which is debt and equity securities. In debt securities, a loan is granted to an entity while in equity security, there is an ownership in share in an entity. This video talks about debt securities more. I've also learned about the difference between the stated rate and market rate and if bonds are sold or purchased at a discount or a premium if it is a stated or market rate. Thank you sir A.
The video lecture is effective and easy to comprehend when there's a physical book at hand. The concepts and theories are easy to internalize with the sample visual aids. On the other hand, the problems may be confusing but not as much considering that we already have a background with the computation of the Present Value Factor, Amortized Cost, and such. To fully understand the lesson, it's important to note the difference between Debt and Equity Securities and how each of them is treated and computed. In addition, watching the lecture made it clear that understanding the underlying factors between each financial instrument is crucial in the overall comprehension of the topic. Thank you Sir A for this informative video lecture!
This video provided me with a solid understanding in the nature and definition of investments, particularly in Debt Securities. I learned about the various types of debt securities investments, including hold-to-collect contractual cash flows measured at amortized cost, hold-to-sell instruments measured at Fair Value through Profit and Loss, and hold-to-collect and sell instruments measured at Fair Value through other comprehensive income. Furthermore, in this video lesson, I learnt about the notion of content over form, which may be used to categorize redeemable preference shares. Overall, I was able to comprehend the concept of investing in securities rather effectively.Thank you po Sir A !
This video lecture has introduced me well on how investments in debt securities would be classified, sell, and measured (through different business models depending on the purpose). Also, the specific part that was etched in my mind was the statement where market value are driven by different factors not just solely because of the buyer's personal preference. That would be my takeaway for this lesson, sir. Thank you, sir A!
This video lecture tackles the nature and definition of investment. I have learned in this introduction that investment securities are categorized into two categories: debt securities and equity securities, which represent creditor relationships with an enterprise and ownership in a company, respectively. Meanwhile, this lecture emphasizes debt securities, which conclude that when the market value is higher than the stated rate, it is sold at a discount; on the other hand, if the stated rate is higher than the market value, it is sold at a premium. Furthermore, the illustration helped me understand the topic and share an alternative way to solve the problems. Thank you po, Sir A.
In this video lecture, I learned about investing in debt securities. It provided a clear understanding of their nature and covered different aspects associated with them. The lecture reinforced important ideas we already discussed, such as stated rate, market rate, present value, and present value factor. Despite the theoretical discussion, the lecture effectively used visuals and illustrations to enhance comprehension. Moreover, I gained insights into the three business models. Thank you, Sir A, for an enlightening lecture!
After watching this exquisite video lecture regarding the introduction to investment in debt securities, I gained knowledge about investment as it is not directly associated with the central revenue-producing activities of the enterprise. I also learned how to distinguish the two different forms of investments in securities: debt and equity securities. I found the illustration useful since it was well explained, and the theories are a great aid in comprehending this subject. Thank you for this video lecture, Sir A.
I gained knowledge about the nature of debt securities investments in this video, which stand in for any two-party transaction. The classification, measurement, and presentation of the FVPL are also covered. thank you Sir A
This video gave an overview and an introduction of Investment in Debt Securities. Watching this, I learned what investment is, how it works and some important concepts about it. I also learned the difference between debt and equity investment. Your illustration about discount and premium helped me better understand it. Your example problem is very simple and easy to understand. Thank you so much for this video lecture, Sir A!
There is more to investment than I thought. When I think about investment it is just as simple as adding additional investment by the business owner to his business. However, this video lecture opens up a new perspective on investment particularly investment in debt securities. At first, I was really confused about the true definition of securities because I was able to encounter it multiple times now and don’t know the true definition of it, however, this video lecture was able to clear things out. Security is the ownership of shares in another entity or a loan granted to another entity. Investment in securities can either be equity securities in which the entity will have ownership of shares to another entity or could either be an investment in debt securities in which the entity becomes a creditor because it was able to grant a loan to another entity.
Debt securities can either be in the form of government securities, corporate bonds, convertible debts, and commercial papers. The main focus of this video was to convey the important concept of how to calculate debt securities which are somehow related to calculating the interest-bearing note of a notes receivable. Computing for the maturity value, analyzing its present value factor and effective interest rate. Though I have prior knowledge now of these terminologies and computation as it is similar to notes receivable it was still somehow confusing, particularly with the given example in the video. I think it was because of the semi-annually, though I was able to understand it quite a bit I appreciated the illustration. This video lecture also tackles minor concepts but is as important as the computations such as the classification of debt securities and such. Lastly, I was able to learn the three business models particularly SSPI or collecting of cash flows that are solely payment for principal and interest which in this case investment in debt securities is measured at amortized cost. Next is the selling of financial assets when an opportunity from profit taking arises because of fluctuations in fair values and interest rates which are measured at fair value through profit or loss (FVPL). Lastly is the combining of both business models which is measured at fair value through other comprehensive income (FVOCI). Thank you, Sir A, for this thorough introduction to investment in debt securities.
This video lecture has introduced me well about investment in debt securities. I learned about its definition and nature as well as its examples such as Philippine treasury bills, and corporate bonds. I also learned that we may treat a sale of a debt security may result at a premium or discount depending on whether the stated rate is higher or lower than the market rate. I was also able to be familiarized with classifying debt investments based on three different business models and exercising irrevocable choice of measuring fair value to eliminate measurement inconsistencies. Thank you for this insightful video, Sir A!
I was aware of the term "investment," but had little knowledge about investing in debt instruments until recently. This video lecture helped me comprehend how this works. I also learned about securities and how they are categorized into debt securities, equity securities, and other sorts. Stated rates and market rates were also reviewed, as well as how changes in both rates impact the value of debt securities. The FVOCI, FVPL, and amortized cost methods of accounting for debt securities were also mentioned, offering insight into the many ways in which investors might measure their investments. Thank you, Sir A!
This video presentation taught me a lot about debt securities investing. I also learned that Investment has a broader meaning, and this video helped me understand most of it. Images and illustrations were employed well to aid comprehension. In addition, I learned about the three business models and how an accountant or students check it wisely. Thank you, Sir A!
I discovered a lot about investments and debt security in this video presentation. Discount and premium are concepts I am also aware with, so this lesson was helpful in helping me review them. I also learned that there are two types of interest rates: the nominal rate and the effective rate. I also learned about the three different business model types and how to measure them. Thank you, sir A.
As I watched this video lecture, it opened up my understanding of investment securities which are debt and equity securities. Still, as we go on to the topic, it primarily focuses on debt securities, giving an in-depth analysis of their concept, definition, and business model. Debt instruments have three defined characteristics: maturity value, periodic interest payments based on a rate specified in the instrument, and maturity date. When it comes to the stated rate and market rate, if the market rate is greater than the stated rate, the bond sells at a discount, and the present value is lower than its actual price. In contrast, if the stated rate exceeds the market rate, the bond sells at a premium.
Moreover, if the stated and market rates are equal, the bond sells at face value. In this video, I also gained some insights on certain conditions and how we recognize them if it is measured at amortized cost, FVPL, or FVOCI, depending on the business model. Overall, this video is helpful for me to understand the concept of investment in debt securities and how to recognize them. Thank you, Sir A!
This video lecture made me grasp the concept of investments, allowing me to prepare myself for the next topics that will be discussed. Before, I just know investments as an activity that one does to generate money, but I am not aware of other reasons why it is acquired by an individual or an entity, like exercising significant influence over another entity and for capital appreciation. I am not also aware of other types of investments such as debt and equity securities, investment property, and cash surrender value of life insurance policies. In this video lecture, I also learned the connection of the principle of substance over form when determining whether the financial instrument is a debt or equity security, wherein the substance will always be the basis of its classification than its form. The concept of the nature and measurement of debt security is also discussed. The concept of debt securities is honestly easier to be understood because it is almost the same as the topic of receivables and is discussed comprehensively by Sir A. Thank you for this, Sir A!
Investment in Debt Securities is a new and foreign concept to me. I find it overwhelming and complicated as I was reading the book due to new terminologies and definitions. Fortunately, this video clearly explains what is investment, what is investment in securities and its two kinds, the stated and market price and its relation to discount and premium amortization, how to compute for issuance price of bonds, and the 3 classifications of investments in debt securities: at amortized cost, at FVPL, and at FVOCI. Thank you po!
In this video, I gained knowledge about the fundamental concepts of investments and securities. Securities are categorized into two types: equity securities, which represent ownership in another equity, and debt securities, which involve granting a loan to another equity. The lecture emphasized debt securities, delving into their characteristics and providing examples. Furthermore, the lecture covered the concepts of stated rate and the market rate for bonds and how to determine whether they are sold at a premium or discount. I appreciate the insights shared by Sir A. Thank you po!
I learned a lot in this video lecture, I learned that investments are assets not directly identified with the central revenue producing activities of enterprise and is acquired with a purpose to earn a return on idle cash balance. Thank you, Sir A!
Honestly, I didn't have any background about investments. However, this video lesson gave me an overview about it. Investments is an assets not directly identified with central revenue producing activities of enterprise. This video also differentiate debt securities from equity securities and gave example of it. It also helped me to understand how to know if it is premium or discount by checking the stated rate and the market value.
In this video, I've learned the other definition and classification of investments that is different from that of investment of the owners of a business entity. I've learned that there is more than one reason why an investor invests in a business, either to earn a return more than what he had invested or just to accumulate funds for future purposes. Furthermore, the concept of investment securities was also explained in this video, including the two main concepts under this topic which is the investment in debt securities and investment in equity securities. In computing for the investment in debt securities, it is important to know whether the transaction consists of a discount or premium sale or purchase. To answer the question that you asked, the 5-year, P1M, 15% (SR) of XYZ Co. bonds that were purchased with an effective rate of 12% that is payable semi-annually is a transaction that was bought (or sold) at a premium since, as you computed it in the video, the total present value of the bond price is more than the face value (P1,110,401), and just like what Sir A said if the present value of the bonds is greater than the face value, then it is considered sold or bought at a premium and if it is lower than the face value, then it is a discount sale or purchase. Also, I noticed that the computation for debt securities is somehow the same as the computation for notes receivable. Other than the tutorial on how to compute the present value of debt securities, the three business models were also discussed in this video.
Today's tutorial is a fruitful one even though it's just an overview. Hoping to learn more from you, Sir A. Thank you po!
What I have learned from this video lecture helped a lot in understanding debt securities although it is considered as an overview. I have learned the definition of investments, securities, debt securities, equity securities, and investments in bonds. I have also reviewed the difference between premium and discount as well as have an overview of its relation to the new lesson with the help of an illustration where I also learned how to compute for the present value of principal and interest of bonds and the alternative computation. I have also learned how to classify investment in debt securities for financial reporting based on IFRS 9, the business models, and the measurements of the securities and where they are reported in the financial statements. Thank you po, Sir A!
This video lesson presented me to two types of securities investments: debt securities and equity securities. After watching the video, I realized I was unfamiliar with the subject. As mentioned in the video, the price of debt securities might fluctuate from their face value. This also includes instructions for calculating the bond price. I gain a lot of knowledge in this introduction video. Thanks Sir A!
This video helped me understand this new topic about investment in securities, which has two types: debt and equity securities. Investment in Debt Securities is about a loan that is granted by an entity to another entity, while Investment in Equity Securities involves ownership of a share in another entity. I also appreciated the concept of substance over form due to the example about the preference share. As well as the effect of the market and the stated rate, whether it will result in a premium or discount. Moreover, I understand the topic better due to the illustration that also applies the present value factor, which I learned in the previous lesson. Additionally, I learned about the business models and the overview of the three measurement bases, the amortized cost, FVPL, and FVOCI-that will be discussed in the next videos. With that, it was another opportunity to learn new things. Thank you, Sir A!
I was already familiar with investment as I hear it often but not really knowledgeable enough about it. Through this video lecture, investment was introduced to me and I learned a lot about it including the difference between investment in debt and equity securities.
I realize that investment is not a simple process and there are a lot to learn. However, through this lecture, new terminologies I am unfamiliar with were explained clearly. Thanks to the included problems in the video, I was able to follow through the discussion. Thank you, Sir A!
To answer the question on the illustration, the bond was sold at premium since the stated rate (15%) is greater than the market rate (12%). The video lecture provided detailed introduction with regards to investment in securities, which will help us to have a strong fundamental for further discussions in Chapter 3. I learned that securities can be an ownership in share in other entity (equity security) or a loan granted to other company (debt security). Also, I encountered the substance over form in our cfas, however, the concept made sense in this video lecture. I also learned about the alternative computation for preimums. I also learned about different measurements of debt securities which are at amortized cost, at FVPL and at FVOCI. Although some parts on the measurements still confuse me, I am looking forward to grasp these topics on the preceding video discussion. Thank you Sir A!
In this video lesson, discuss about the Investment in Debt Securities. It tackled here that the security is an ownership in share or a loan granted entity that embodied the financial instrument. It also tell here the two kinds of investment in security, this are the Debt security that represent the loan granted and the other one is the Equity security that represent the ownership in share. But in this video, it focus in introducing the Investment in Debt security. Due to this video lesson I became more familiarized and learned about the Nature of investment in Debt security. Thank you so much sir A.
This video lecture taught me the concept of investments and securities and how they are classified and measured in accounting. Investments are assets not directly related to an enterprise's main activities but are acquired for various purposes, such as earning a return, establishing relationships, or accumulating funds. Securities are financial instruments representing either ownership or a loan to another entity. They can be either debt or equity securities, depending on the nature and terms of the instrument. Moreover, it also describes the business models for measuring investments in debt securities, which can be either amortized cost, fair value through profit or loss, or fair value through other comprehensive income, depending on the objectives and characteristics of the investment. It also provides some examples and criteria for each measurement basis.
Investing or getting into investment are timely advice that I usually hear nowadays. However as an accountancy student I dont have enough background about it yet. Thankfully this video lecture, introduced me to investment and securities, including its definitions enabling me to understand more about its underlying concepts. To dig deeper, through this video I learned about investment in securities and its 2 types namely investment in equity securities and investment in debt securities, along with its key differences to one another. Moreover, although this video lecture only focuses about Investment in debt securities it was fruitful one since it teached me how to classify and measure investment in debt securities whether it is at amortized cost, at FVPL or at PVOCI (in theory). To add on, through this video I also learned how to find the maturity value, interest and present value of bonds. Thank you so much Sir A!
In this video lecture, I learned about the nature and purposes of investment, wherein its main purpose is to ensure maximum returns to the entity's shareholders. Aside from that, I also found out that debt securities and equity securities are the two types of investments in securities. But in this video, Sir A focused on discussing debt securities, in which I learned that in order to identify that security as a debt security, it should have a maturity value, a maturity date, and periodic interest payments based on a rate indicated in the instrument. Some examples of debt securities are government securities, especially Treasury bills and warrants, convertible debt, commercial paper, and corporate bonds. In addition, I also learned that debt securities may be sold at a price different from the face value of the investment in such a way that when the market value is equal to the face value, the bond is sold at face value; when the bond's market value is greater than its face value, it is sold at a premium; and when the bond's market value is lower than the face value, it is sold at a discount. Moreover, I also grasp the idea of the differences between debt securities at amortized cost (for collecting cash flows solely for payments of principal and interest), at fair value through profit or loss (for trading), and at fair value through other comprehensive income (for both collecting cash flows for payments of principal and interest and trading). Above all, the learnings that I acquired in this video will surely help me easily comprehend our successful discussion, so I am looking forward to our next lessons. Thank you, Sir A!
Even though this video is just an introduction, it provided enough information to establish a basic understanding of the topic as well as covered all the important aspects required for a solid foundation. In fact, I gained valuable insights about Investments, including some unfamiliar terms like market rate and stated rate. In general, the informative discussion by sir A helped me grasp the topic even more. Thank you, sir A!
The video helped me to familiarize myself and learn the concepts about the business models that are going to be included in the topic of investment. Those types of business models are categorized based on their characteristics (simplified at amortized cost, FVPL, and FVOCI). Additionally, I learned to differentiate an investment in securities from an investment in debts because, in securities, we are talking about equity while in debts, we are talking about the future redemption of the loans we give to other entities.
This video lecture provided me with a considerable amount of new information by introducing me to the idea of investment in securities, something I had never heard of before. I had never heard of this topic before the presentation, so I was perplexed and lacked any background information. But with Sir A's clear explanations and in-depth discussion of the material, I was able to understand the basics and fill in the gaps in my knowledge. The video presentation was particularly informative because it emphasized the differences between different business models and gave details on how they can be assessed and evaluated which was my main takeaway from learning about these variations, it helped me better understand the nuances of each model. Thank you, Sir A!
The video lecture effectively familiarized me with debt securities investments. I acquired knowledge regarding the subject matter's definition, nature, and instances. The video distinguished between debt securities and equity securities and provided an illustrative instance of each. Thank you, Sir A!
In the video lecture, I learned of the nature of investments, the difference between equity securities and debt securities. I also learned about the stated rate and the market rate of a bond and how to compute for bond price. Thank you Sir A!
This video lecture helped me understand the topic of Investment in Debt Securities. I also learned that investment is not limited to securities but encompasses various other types of investments. Additionally, I discovered that investment in debt and equity securities are the two types of investment in securities. Although I found the topic confusing due to the many concepts and unfamiliar terms encountered, this video lecture slowly helped me understand them. Salamat po!
The discussion above provides the introduction about the investment in debt securities. I learned that investment in debt security are instruments representing creditor's relationship with an enterprise. It can be sold at discount or premium and can be measured by business models from amortized cost to FVOC. The terms discussed gave me what to expect on the topic and I'm looking forward to better understand it. Thank you sir a
The presented video lecture delved into investment in debt securities, which entails a creditor relationship with an enterprise. In a simpler sense, it refers to granting a loan to another entity. Sir A presented a comprehensive explanation of the topic by providing definitions, examples, and concepts to enhance our knowledge. Typical examples of debt securities are bond securities and treasury notes. I also realized that the substance of a financial instrument is also critical rather than its legal form because it governs its classification as to whether the instrument is a debt or equity security. The lecture goes further into the distinction between bond discounts and premiums. Sir A also provided an alternative approach to solving the premium and discount. Additionally, investment in debt securities is also divided into three classes; amortized cost, fair value through profit or loss, and fair value through other comprehensive income. And to determine how they will be classified as stated in the IFRS 9, we need to consider looking at the business model for managing the financial asset and contractual cashflow characteristics of the financial asset. Thank you, Sir A.
Through this video discussion, I was able to familiarize myself with the topic on investments in securities or investments in debt securities in particular. Beforehand, I’m already aware about investment in general. But I have just learned that securities come in two kinds. The first one is equity securities which signifies ownership or right to obtain interest at an agreed or determinable price. This includes ordinary shares, preference shares, call options and put options, and share warrants or stock rights. On the other hand, debt securities is a type of investment wherein an entity enters a creditor relationship with another entity. This consists of government securities, corporate bonds, convertible debt, and commercial papers. However, the classification of investment in securities is not absolute since the substance of the instrument should prevail over its legal form. Aside from that, I was enlightened about the example involving bonds certificates. What I have noted from it is that when the stated rate is higher than the market rate, the bonds sell at a premium. While if the stated rate is lower than the market rate, then the bonds sell at a discount. And when the stated rate and market rate is equal, it means that the bonds sell at face value of the certificate. Also, I was able to learn about the three classifications of investment in debt securities. The first one is debt investment at amortized cost which has a business model that focuses on collecting cash flows (CF) solely for payments for principal and interest (SPPI). Second is debt securities at fair value (FV) through profit or loss which focuses on selling assets when there’s an opportunity for profit. Lastly, the third one is debt securities at fair value through other comprehensive income which follows a business model for both collecting CF that are SPPI and selling assets when opportunity arises. Thank you for this very insightful lecture, Sir A!
This video taught me a lot, especially regarding buying debt instruments. It provided a comprehensive explanation of their nature and discussed a number of pertinent topics. Important concepts we've already covered, like the stated rate, market rate, present value, and present value factor, were reiterated in the lecture. The presentation skillfully employed pictures and imagery to increase understanding despite the academic talk. Thankyou Sir A!!
The lecture focuses on the nature of investment in debt securities and FVPL's classification, measurement and presentation. I learned that Investment in Debt Securities represents any contract which contains two parties, the debtor and creditor relationship. This arrangement typically encompasses various financial instruments, such as bonds. Thank you for the discussion po, Sir A
The lecture gave me an overview about debt investments, its meaning and classifications, as well as the differences. I have also learned that debt investments are irrevocably designated at fair value. Overall, the lecture was insightful and very comprehensible. Thank you Sir A!
This video gave a good introduction about debt and equity securities. Debt securities represents a creditor relationship with an enterprise whereas equity securities signify ownership. Additionally, I acquired knowledge into various business models, which I look forward in the next videos. Thank you, Sir!
From what I remember, this topic, in scope of definitions, is somehow familiar for me. But I'm a person with long-term memory loss 😂 so this lecture is still a good starter for a person like me, and for a person who's not familiar to anything about this. As I was watching, I learned that there are 2 types of investments in securities, the debt and the equity. At first, I don't really know and can't recall the meaning of security in accounting. In this video, I understand that security represents an ownership in entity or a loan granted to other entity. While Sir A mentioned the definitions of debt an equiy securities, I slightly remembered the words bondholder and stockholder teached to us when we're in SHS. Furthermore, Sir also explains that when the Market/effective rate is higher than the Stated/Nominal rate, it is at Discount, otherwise it will be at Premium. As for the illustrations, I can say that I followed and understood what Sir taught, and the alternative at the same time short cut method of solving the present value was very useful for computing the PV in a short time. Thank you Sir!
After watching this video, I gained knowledge about the new topic, which is the highest investment in debt securities. Through out the video, I learn what to expect and the terminologies that we may encounter relating to debt securities. I fully understand the lesson when an illustration is provided, and I try to answer it. The computation of the bond price, or present value of the bond, and the other alternative computation for the premium, which I learned from these video lectures, Lastly, with the guide of the book and Sir A, I also learned about the models that are shown in the video, which can help us more.
Thank you po, Sir A!
This video lecture gavea throrough explanation and illustration of the concepts involved in investments in debt securities. One of the most notable things I learned is that although there are financial instruments listed under the two kinds of investments in securities, their substance still matter over their legal form in determining whether they are a debt or equity securities. Also, I learned the characteristics of debt securities and how to determine whether they are sold/bought at a discount or premium. Lastly, the business models gave clarity to some of the terms that I’ve been seeing such as FVPL and FVOCI and although they are still confusing I think example problems and exercises would help me to understand them better. Thank you po, Sir A!