Available for sale securities 

Hello Farhat.. Many thanks for such a wonderful explanation. At 13:22 Amortized cost assumed to be reported at 91,500 while it is an AFS investment that should be reported at the original FV cost.

Thank you sir, great explanation. That help me in my courses a lot.

Thank you for the great explanations :)

Why are we doing Amortization even for Available for Sale Bond?

I am a bit confused at 8:49 why the carrying value for calculating the unrealized gain/loss for December 31, 2011 is $106,732 and not $105,241. Because I thought the $106,732 would be the carrying value for December 31, 2010 not for December 31, 2011. Can you explain this please if you get the chance, thank you!

Great explanation

Why is’t at the time of sale of the debt security afs - you didn’t reverse its unrealized loss oci and fv adjustment at the time of sale? Also you didn’t consider the CECL approach for the loss?

I find it interesting that u use 6/12 to represent half. Most would just use 1/2 but if was we want to be creative we could even chose 7/14 or 14/28