FAR Bonds: 2026 CPA Exam Lecture Series with Peter Olinto скачать в хорошем качестве

FAR Bonds: 2026 CPA Exam Lecture Series with Peter Olinto

Catch the recording of Peter Olinto’s live CPA Exam review session on FAR Bonds. Peter covers common challenges and offers essential insights to help you ace related multiple-choice questions (MCQs) and task-based simulations (TBS). Learn about hurdles in valuing and recording debt instruments, including: 00:00:00 – Introduction to Bonds on the CPA Exam 00:05:01 – The Core Formula: Interest Expense vs. Coupons Paid 00:06:15 – Understanding Discounts (Losses) and Premiums (Gains) 00:08:05 – Perspectives: Issuer (Borrower) vs. Investor (Lender) 00:11:17 – Bond Structures: Term, Serial, Callable, and Convertible Bonds 00:14:16 – Present Value Factors and Market Rates at Issuance 00:22:42 – Step-by-Step Example: Bonds Issued at Par 00:29:42 – Amortization: Pulling Carrying Value Toward Par 00:34:28 – Deep Dive: Calculating and Recording Bond Discounts 00:43:05 – Investor Accounting for Bond Assets 01:03:00 – Effective Interest Method vs. Straight-Line Amortization 01:26:34 – Intermission: UWorld CPA Review Course Features 01:42:40 – Zero-Coupon Bonds: Accrual Basis without Periodic Cash Flow 01:53:55 – Bonds Sold Between Interest Dates: Accrued Coupon Payments 02:13:33 – Year-End Matching: Accruing Interest Expense 02:19:30 – Closing Remarks and Exam Study Strategies 👉 Watch the full lecture series and sign up for future free live sessions here: https://events.uworld.com/free-far-le... If you enjoy Peter’s enthusiasm and easy-to-follow explanations, you’ll love UWorld’s CPA Review Course. Get started with your free 7-day trial: https://accounting.uworld.com/cpa-rev... 👇 Follow us for more helpful CPA tips: Facebook:   / uworldaccounting   𝕏: https://x.com/uworldacctng Instagram: https://www.instagram.com/uworldaccou... LinkedIn:   / uworldaccounting   TikTok:   / uworldaccounting   — #CPAExam #CPAStudyTips #PassCPA #CPAExamPrep #UWorldCPA