Pwc's Cfodirect Podcast
Accounting for debt securities held by corporates
- Author: Vários
- Narrator: Vários
- Publisher: Podcast
- Duration: 0:45:13
- More information
Informações:
Synopsis
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.We kick off our miniseries on loans and investments with an episode on accounting for debt securities for corporate entities. We discuss key considerations applicable to corporates and share insights on some of the more complex areas.In this episode, we discuss:5:31 – Identifying the applicable accounting guidance13:24 – Instruments that qualify as cash equivalents 22:07 – Classification of debt securities and the accounting implications31:36 – Valuation of debt securities36:33 – Financial statement presentation considerationsFor more information, see chapter 3 of our Loans and investments guide. Additionally, follow this podcast on your favorite podcast app for more episodes.Bret Dooley is a Deputy Chief Accountant in PwC’s National Office who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital