CFA® Level 2: Intercorporate Investments Masterclass with Peter Olinto

Get a clear, exam-focused walkthrough of CFA® Level II intercorporate investments: Debt classifications (amortized cost vs. fair value), equity method, and consolidation. See step-by-step calculations for interest income, carrying value, unrealized/realized gains, goodwill, and equity-method adjustments (excess depreciation, upstream sales). What’s inside: 00:00:00: Warm-up and music 00:03:51: Session kickoff and host intros 00:04:08: What you’ll learn tonight 00:04:33: Who is Peter Olinto 00:05:10: Study approach and test-taking mindset 00:06:28: Ethics vs. derivatives — where candidates slip 00:06:50: UWorld offer and logistics 00:07:54: Learn-by-doing format explained 00:08:21: Exam tip — start with the question stem 00:08:53: Amortized cost rules (held-to-maturity) 00:11:42: Issuer vs. investor: discount/gain intuition 00:13:39: Interest income vs. coupon — sample calc 00:17:07: Amortized cost answer and carrying value 00:17:51: Fair value through P&L (trading) effects 00:21:03: FVOCI (available for sale) and OCI treatment 00:23:59: Sale accounting: reversing OCI and realizing loss 00:27:20: Comparing FVTPL, FVOCI, and amortized cost 00:28:24: Debt, preferred, and common, what drives method 00:29:06: Equity method vs. consolidation/ownership signals 00:31:06: Control and goodwill (full vs. partial) 00:33:00: Stock-for-stock acquisition setup 00:37:00: Goodwill computed; APIC and capital impact 00:41:00: Consolidated assets, liabilities, and equity 00:51:03: Equity method formula (one-line accounting) 01:02:04: Excess depreciation, dividends, and adjustments 01:05:16: Upstream sale profit. Derecognition logic Want more great CFA content? https://finance.uworld.com/cfa/ Say hi: LinkedIn:   / uworld-finance   Instagram: https://www.instagram.com/uworldfinan... X (Twitter): https://x.com/uworldfinance