Intercorporate Investments Explained | Class 1 | CFA Level 2

Why did IAS 39 classify bond investments into HTM, AFS and HFT? And why does the same ₹3 unrealised gain affect P&L, OCI or nothing at all depending on the category? In Class 1 of Intercorporate Investments, Sanjay Saraf Sir breaks down the old IAS 39 portfolio approach and builds the foundation needed to understand IFRS 9. In this class: * Held to Maturity (HTM) and amortised cost * Available for Sale (AFS) and OCI treatment * Held for Trading (HFT) and mark-to-market accounting * Unrealised gains and losses * Why HFT makes P&L more volatile * Fair value impact on the Balance Sheet * The logic behind different accounting treatments Understand the why behind the accounting, instead of memorising classifications and journal entries. Your CFA Level 2 prep deserves more than lectures 🚀 🔗 Enroll Now- 📞 For queries or admissions, connect with our counsellors: Or, click the link to chat with us: