Review of Intermediate Accounting Topics | Loan Receivable

𝐑𝐞𝐯𝐢𝐞𝐰 𝐨𝐟 𝐈𝐧𝐭𝐞𝐫𝐦𝐞𝐝𝐢𝐚𝐭𝐞 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐓𝐨𝐩𝐢𝐜𝐬 | 𝐋𝐨𝐚𝐧 𝐑𝐞𝐜𝐞𝐢𝐯𝐚𝐛𝐥𝐞
𝐓𝐢𝐦𝐞𝐬𝐭𝐚𝐦𝐩𝐬:
00:00 Introduction
00:49 Classification of Receivables
01:43 Definition
02:29 Initial Measurement
06:53 Direct Origination Costs and Origination Fees Received
13:48 Subsequent Measurement
14:58 Problem-Solving | Direct Orig. Costs are LESS than Orig. Fees Received
28:21 Problem-Solving | Direct Orig. Costs are GREATER than Orig. Fees Received
39:12 Impairment of Loan Receivable
𝐑𝐞𝐟𝐞𝐫𝐞𝐧𝐜𝐞:
Valix, C., Peralta, J., & Valix, C. A. (n.d.). Intermediate Accounting (2020 Edition, Vol. 1). GIC Enterprises & Co., Inc.
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Certified Public Accountant
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𝘋𝘪𝘴𝘤𝘭𝘢𝘪𝘮𝘦𝘳:
𝘛𝘩𝘢𝘯𝘬 𝘺𝘰𝘶 𝘧𝘰𝘳 𝘷𝘪𝘴𝘪𝘵𝘪𝘯𝘨 𝘰𝘶𝘳 𝘠𝘰𝘶𝘛𝘶𝘣𝘦 𝘤𝘩𝘢𝘯𝘯𝘦𝘭.
𝘈𝘭𝘭 𝘪𝘯𝘧𝘰𝘳𝘮𝘢𝘵𝘪𝘰𝘯 𝘱𝘳𝘰𝘷𝘪𝘥𝘦𝘥 𝘣𝘺 𝘶𝘴 𝘪𝘴 𝘧𝘰𝘳 𝘨𝘦𝘯𝘦𝘳𝘢𝘭 𝘪𝘯𝘧𝘰𝘳𝘮𝘢𝘵𝘪𝘰𝘯𝘢𝘭 𝘱𝘶𝘳𝘱𝘰𝘴𝘦𝘴 𝘰𝘯𝘭𝘺.
𝘈𝘭𝘭 𝘪𝘯𝘧𝘰𝘳𝘮𝘢𝘵𝘪𝘰𝘯 𝘪𝘴 𝘱𝘳𝘰𝘷𝘪𝘥𝘦𝘥 𝘪𝘯 𝘨𝘰𝘰𝘥 𝘧𝘢𝘪𝘵𝘩. 𝘏𝘰𝘸𝘦𝘷𝘦𝘳, 𝘸𝘦 𝘮𝘢𝘬𝘦 𝘯𝘰 𝘳𝘦𝘱𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘰𝘯 𝘰𝘧 𝘢𝘯𝘺 𝘬𝘪𝘯𝘥, 𝘦𝘹𝘱𝘳𝘦𝘴𝘴 𝘰𝘳 𝘪𝘮𝘱𝘭𝘪𝘦𝘥, 𝘳𝘦𝘨𝘢𝘳𝘥𝘪𝘯𝘨 𝘵𝘩𝘦 𝘢𝘤𝘤𝘶𝘳𝘢𝘤𝘺, 𝘳𝘦𝘭𝘪𝘢𝘣𝘪𝘭𝘪𝘵𝘺, 𝘰𝘳 𝘤𝘰𝘮𝘱𝘭𝘦𝘵𝘦𝘯𝘦𝘴𝘴 𝘰𝘧 𝘢𝘯𝘺 𝘪𝘯𝘧𝘰𝘳𝘮𝘢𝘵𝘪𝘰𝘯 𝘱𝘳𝘰𝘷𝘪𝘥𝘦𝘥 𝘣𝘺 𝘵𝘩𝘦 𝘷𝘪𝘥𝘦𝘰𝘴 𝘰𝘯 𝘰𝘶𝘳 𝘠𝘰𝘶𝘛𝘶𝘣𝘦 𝘤𝘩𝘢𝘯𝘯𝘦𝘭.
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𝐁𝐚𝐬𝐢𝐜 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭:
• Basic Accounting - The...
𝐏𝐚𝐫𝐭𝐧𝐞𝐫𝐬𝐡𝐢𝐩 𝐚𝐧𝐝 𝐂𝐨𝐫𝐩𝐨𝐫𝐚𝐭𝐢𝐨𝐧 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭:
𝐏𝐚𝐫𝐭𝐧𝐞𝐫𝐬𝐡𝐢𝐩: • Partnership Formation ...
𝐂𝐨𝐫𝐩𝐨𝐫𝐚𝐭𝐢𝐨𝐧: • Accounting for Corpora...
𝐂𝐨𝐧𝐜𝐞𝐩𝐭𝐮𝐚𝐥 𝐅𝐫𝐚𝐦𝐞𝐰𝐨𝐫𝐤 𝐚𝐧𝐝 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐒𝐭𝐚𝐧𝐝𝐚𝐫𝐝𝐬 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭:
• Statement of Financial...
𝐈𝐧𝐭𝐞𝐫𝐦𝐞𝐝𝐢𝐚𝐭𝐞 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭:
𝐏𝐚𝐫𝐭 𝟏: • Petty Cash Fund - Impr...
𝐏𝐚𝐫𝐭 𝟐: • Intermediate Accounting 2
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𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐟𝐨𝐫 𝐒𝐩𝐞𝐜𝐢𝐚𝐥 𝐓𝐫𝐚𝐧𝐬𝐚𝐜𝐭𝐢𝐨𝐧𝐬 (𝐀𝐝𝐯𝐚𝐧𝐜𝐞𝐝 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠) 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭:
• Partnership Formation ...
𝐂𝐨𝐬𝐭 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭:
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What's the meaning of cash receipts from repayment of loan receivable

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What's the diff from cash receipts from payment of loan receivable