Credit Losses: Introduction to the CECL Model [Video]
►
Categories
Resources for Accountants

Credit Losses: Introduction to the CECL Model [Video]

Does the thought of CECL have you searching for a way to predict the future? No time machines needed here! This is the introductory video from GAAP Dynamics’ eLearning Module on the CECL model. Does the thought of implementing CECL have you searching for a way to predict the future? No time machines needed here! We’ll break down the key concepts of the new current expected credit loss (CECL) model to help bring you back down to Earth. So, let’s go on a journey of ASC 326 to determine the allowance for credit losses (ACL) related to financial instruments measured at amortized cost, including purchased credit deteriorated (PCD) assets.Take the course here: https://revolution.gaapdynamics.com/learn/course/external/view/elearning/702/credit-losses-introduction-to-the-cecl-modelLearn more about GAAP Dynamics: https://www.gaapdynamics.com/ Check out our other online courses on the Revolution: https://revolution.gaapdynamics.com/catalog Subscribe to GAAP Dynamics to see more videos like these!

  • Tags
Stages of Venture Capital Investment [Video]
►
Categories
Resources for Accountants

Stages of Venture Capital Investment [Video]

🤝 Welcome back to Wallstreetmojo's Venture Capital series! 🌟 In Part 2, we break down the various stages of venture capital investment, providing a clear roadmap of how startups progress through the VC funding journey. Join us as we explore each stage in detail, from seed funding and early-stage investments to growth and late-stage funding. We’ll discuss the goals, key players, and typical investment amounts at each stage, helping you understand how startups evolve and scale with the support of venture capital. Whether you're a budding entrepreneur, an investor, or simply interested in the venture capital process, this video equips you with valuable insights into the lifecycle of VC investments. Hit that subscribe button to stay updated on our latest videos, and let's navigate the stages of venture capital investment together! 🚀

What is Venture Capital? [Video]
►
Categories
Resources for Accountants

What is Venture Capital? [Video]

🤝 Welcome to Wallstreetmojo's Venture Capital series! 🌟 In Part 1, we dive deep into understanding what venture capital is and why it plays a crucial role in the startup ecosystem. Join us as we explore the fundamentals of venture capital, including its definition, key players, and the process of venture funding. We’ll break down how venture capitalists invest in startups and the impact these investments have on innovation and economic growth. Whether you're an aspiring entrepreneur, an investor, or simply curious about the world of venture capital, this video provides you with the foundational knowledge needed to grasp the basics of VC. Hit that subscribe button to stay updated on our latest videos, and let's start our venture capital journey with a solid understanding of what venture capital is! 🚀

Comparing After-tax Rates of Return on Investments [Video]
►
Categories
Resources for Accountants

Comparing After-tax Rates of Return on Investments [Video]

Not all types of income are taxed at the same rate; income from certain investments is taxed at a preferential rate. Thus, when comparing investments, it’s important to consider the after-tax return of the investment instead of simply looking at the before-tax return.The after-tax return is calculated as follows:after-tax return = before-tax return x (1 – marginal tax rate)For example, let’s consider a corporate bond that pays 6% interest and a tax-exempt municipal bond that pays 4% interest. If the interest income from the corporate bond is taxed at a rate of 35%, then the after-tax return of the corporate bond is just 3.9%. Think about this way: if you invested $100 in the corporate bond you would receive $6 of interest annually, but that $6 of income would be taxed at a rate of 35%, resulting in taxes of $2.10 ($6 x 35%). Thus, you received $6 of interest but after paying taxes on that income you were left with just $3.90. The municipal bond, on the other hand, is tax-exempt which means the tax rate on interest earned from the municipal bond is zero. Thus, if you invested $100 in the municipal bond you would receive just $4 of interest but you would get to keep the entire $4 (since the tax rate is 0%). Thus, the municipal bond would have a higher after-tax rate of return even though the corporate bond would have a higher before-tax rate of return.— Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world.— SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING• A 44-PAGE GUIDE TO U.S. TAXATION• A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS• MANY MORE FREE PDF GUIDES AND SPREADSHEETS* http://eepurl.com/dIaa5z— SUPPORT EDSPIRA ON PATREON*https://www.patreon.com/prof_mclaughlin— GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT * https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST * Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725 * Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc * Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK * https://www.tiktok.com/@prof_mclaughlin — ACCESS INDEX OF VIDEOS * https://www.edspira.com/index — CONNECT WITH EDSPIRA * Facebook: https://www.facebook.com/Edspira * Instagram: https://www.instagram.com/edspiradotcom * LinkedIn: https://www.linkedin.com/company/edspira — CONNECT WITH MICHAEL * Twitter: https://www.twitter.com/Prof_McLaughlin * LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin — ABOUT EDSPIRA AND ITS CREATOR * https://www.edspira.com/about/* https://michaelmclaughlin.com

  • Tags
1 In 5 New Businesses Fail: Will Yours Be That One? [Video]
►
Categories
Resources for Accountants

1 In 5 New Businesses Fail: Will Yours Be That One? [Video]

Starting a new business is an exciting and ambitious endeavor, but it also comes with its fair share of risks. Statistics show that one in five new businesses fail within their first year. This sobering reality underscores the importance of understanding the common pitfalls and challenges that new ventures face. By examining these factors, aspiring entrepreneurs can better prepare themselves, potentially turning the odds in their favor and increasing their chances of long-term success.

VLS – Users of Accounting and GAAP|Mrs.D.Maithra- AP-B.ComIT|SNS Institutions [Video]
►
Categories
Resources for Accountants

VLS – Users of Accounting and GAAP|Mrs.D.Maithra- AP-B.ComIT|SNS Institutions [Video]

Generally Accepted Accounting Principles (GAAP) are basic accounting principles and guidelines which provide the framework for more detailed and comprehensive accounting rules, standards and other industry-specific accounting practices. For example, the Financial Accounting Standards Board (FASB) uses these principles as a base to frame their own accounting standards.#snsinstitutions #snsdesignthinkers #designthinking

  • Tags