Fair Value Method for Equity Investments (less than 20% ownership stake)

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  • เผยแพร่เมื่อ 5 พ.ย. 2024

ความคิดเห็น • 37

  • @alextoenshoff9603
    @alextoenshoff9603 4 ปีที่แล้ว +12

    not sure why this 7 minute video made more sense than my 3 hour class... Thanks!!

    • @joevanbaidwan3196
      @joevanbaidwan3196 2 ปีที่แล้ว

      your prof sucks

    • @campbellblk7484
      @campbellblk7484 11 หลายเดือนก่อน +1

      Dude, I've been trying to figure it out since I discovered these videos. Makes me think this whole school thing is a scam and that we can learn this better anywhere else than in school.

  • @aljj6140
    @aljj6140 3 ปีที่แล้ว +1

    Thank you, I come from one of the best universities but my proff can't be bothered to explain the concepts, you deserved my like

    • @joevanbaidwan3196
      @joevanbaidwan3196 2 ปีที่แล้ว

      then that doesnt sound like one of the best universities LOL

    • @aljj6140
      @aljj6140 2 ปีที่แล้ว

      @@joevanbaidwan3196 NTU Singapore, search it up bro

    • @joevanbaidwan3196
      @joevanbaidwan3196 2 ปีที่แล้ว +1

      @@aljj6140 rank doesnt mean anything if the Prof's cant teach. Thats just marketing to get students in the door. Networking is way more important then your school at least in business. I did my degree at a community college and now I'm gonna be starting as an Analyst at JP Morgan Chase.

    • @aljj6140
      @aljj6140 2 ปีที่แล้ว +1

      @@joevanbaidwan3196 Congrats on your new job, I believe that a degree is just as good as a ticket. Ironically the best education is self-education.

  • @aaronabrahammohan9014
    @aaronabrahammohan9014 3 ปีที่แล้ว

    Lifesaver in my Professional pursuit 🥺♥️

  • @MyFinancialFocus
    @MyFinancialFocus 2 ปีที่แล้ว +1

    I’m always paying attention to these gains on the income statement to see how they impact the bottom line. Don’t wanna judge an investment off of once in a blue moon share appreciation.

  • @杨豆儿
    @杨豆儿 3 ปีที่แล้ว +1

    so good. learned so much more than I learned from my prof

    • @Edspira
      @Edspira  3 ปีที่แล้ว

      I'm sorry your prof sucks, but glad you found the video helpful!

  • @youMoustafa
    @youMoustafa 4 ปีที่แล้ว

    I really appreciate that I was confused about how will eliminate the fair value adjustment account from books , thanks

  • @hildasarrapy5468
    @hildasarrapy5468 3 ปีที่แล้ว +2

    What if the "day after that" you didn't sell, would you debit unrealized gain for the amount the price of the equity decreased? Or would debit unrealized loss?

  • @samn3168
    @samn3168 4 ปีที่แล้ว

    Thanks for the video! Is the reason why they have a fair value adjustment account and an investment account so that users can always see what the initial acquisition price was?

  • @kiley3030
    @kiley3030 2 ปีที่แล้ว +1

    "I know it's weird..." pretty much what everyone thinks when taking Accounting classes

  • @jakegerber5413
    @jakegerber5413 2 ปีที่แล้ว

    How do dividends affect the IS? I understand appreciation/depreciation from the JV flows to the IS. Do dividends affect the IS at all or only the CF statement

  • @zifeiwang6562
    @zifeiwang6562 3 ปีที่แล้ว +1

    super clear, thank you!

    • @Edspira
      @Edspira  3 ปีที่แล้ว

      Glad it helped!

  • @Dunkster23
    @Dunkster23 6 ปีที่แล้ว

    Great video, I'm just curious, does this follow ASPE or IFRS? I sort of assumed "investment in associate" is strictly for ASPE. Thanks!

  • @joemob1263
    @joemob1263 3 ปีที่แล้ว

    If that's the case, would the example in the Fair Value method be changed as well? It cost you 50, went up to 63 and went down to 57. So from 63 to 57, you should have a realized loss. Instead in the video, you show there's a realized gain. Could you explain this conflict?

    • @asrarshaik1459
      @asrarshaik1459 2 ปีที่แล้ว

      I think Edspira is doing differently from what Wealth Managers are doing in Portfolio Management. First entry is (MV $63-50) Investment Ac 52,000 DR Unrealized Gain Ac 52,000, when you sell for 57 you have to book Realized Loss to that effect only ($63-57)*4000, because I already reported my URG in my Financial Year. Please clarify.

  • @rodvan1356
    @rodvan1356 6 ปีที่แล้ว

    Why you reverse the entry for the fair value adjustment even the unrealized gain hit the net income ?it's contradiction with the previous lectures

  • @一点一滴学英文
    @一点一滴学英文 6 ปีที่แล้ว +1

    I have a question for you. per the FASB new accounting policy for equity investment, the allowance account--fair value adjustment is still used or not? thank you

    • @Edspira
      @Edspira  6 ปีที่แล้ว +3

      Yes. I created this video after the FASB released ASU 2016-01, so this video is up-to-date with the new standards. Good question Xuan!

  • @quyennguyen-hb2be
    @quyennguyen-hb2be 7 ปีที่แล้ว +1

    Your videos really help me. Thank you so much:):):)

  • @motas92
    @motas92 5 ปีที่แล้ว

    Thanks again for your videos, wanted to ask you whats the software you use to write, id like to take some notes on my PC but i haven't found yet a good one. thanks

    • @Edspira
      @Edspira  5 ปีที่แล้ว

      I use a wacom bamboo tablet with camtasia software

  • @wehwolf
    @wehwolf 6 ปีที่แล้ว +1

    Thank you so much for these videos!

    • @Edspira
      @Edspira  6 ปีที่แล้ว

      No problem my friend!

  • @asrarshaik1459
    @asrarshaik1459 2 ปีที่แล้ว

    Could you please send me a complete scenario, multiple times I purchase at different price, then I sold a small lot, then I update my shares to marked to market, MV gone up, then I sold at higher price, then MV gone down again I bought. Then Closed my books for FY 2021, what is the Fair Value for my shares on hand. In FY 2022, MV gone up then what is my URG amount. If anyone can send me any document or formula that we can apply in practical scenario as mentioned above. Single transaction, looks simple but multiple transactions and URG/RG and Revaluation of your Investment, not easy. Thanks

  • @laxguru123
    @laxguru123 6 ปีที่แล้ว

    Would it also be acceptable to adjust the investment to fair value in a separate journal entry, record an unrealized loss, then create the JE for sale of the investment and zero out unrealized gain, and fair value adjustment without recording a realized gain?

    • @laxguru123
      @laxguru123 6 ปีที่แล้ว

      *zero out unrealized loss

  • @zainkhaled2559
    @zainkhaled2559 5 ปีที่แล้ว

    Why didn’t we credit 252000 investment when we sold it ?? Didn’t we adjust it to fair value ??

    • @llarraify
      @llarraify 4 ปีที่แล้ว +1

      go back to 3:37

  • @InternetSupervillain
    @InternetSupervillain 4 ปีที่แล้ว

    Isn't this the cost method?