Investment in Equity Securities - Equity Investments at Fair Value (FV-PL and FV-OCI)

Timestamps:
00:00 Equity Securities
02:08 Classifications of Investments in Equity Securities
09:55 Equity Investments in Fair Value
14:29 Initial Measurement of Financial Asset
21:26 Subsequent Measurement of Financial Asset
22:32 Problem-Solving

References:
Intermediate Accounting Volume 1 by Sir Conrado Valix, Sir Jose Peralta, and Sir Christian Aris Valix
The Intermediate Accounting Series Volume 1 by Ma'am Nenita Robles and Ma'am Patricia Empleo
IFRS 9 Financial Instruments https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ifrs-9-financial-instruments.pdf

#EquityInvestment #FairValueThroughProfitOrLoss #FairValueThroughOCI

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Certified Public Accountant


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