FAR Bonds: 2026 CPA Exam Lecture Series with Peter Olinto

Catch the recording of Peter Olinto’s live CPA Exam review session on FAR Bonds. Peter covers common challenges and offers essential insights to help you ace related multiple-choice questions (MCQs) and task-based simulations (TBS).

Learn about hurdles in valuing and recording debt instruments, including:

00:00:00 – Introduction to Bonds on the CPA Exam
00:05:01 – The Core Formula: Interest Expense vs. Coupons Paid
00:06:15 – Understanding Discounts (Losses) and Premiums (Gains)
00:08:05 – Perspectives: Issuer (Borrower) vs. Investor (Lender)
00:11:17 – Bond Structures: Term, Serial, Callable, and Convertible Bonds
00:14:16 – Present Value Factors and Market Rates at Issuance
00:22:42 – Step-by-Step Example: Bonds Issued at Par
00:29:42 – Amortization: Pulling Carrying Value Toward Par
00:34:28 – Deep Dive: Calculating and Recording Bond Discounts
00:43:05 – Investor Accounting for Bond Assets
01:03:00 – Effective Interest Method vs. Straight-Line Amortization
01:26:34 – Intermission: UWorld CPA Review Course Features
01:42:40 – Zero-Coupon Bonds: Accrual Basis without Periodic Cash Flow
01:53:55 – Bonds Sold Between Interest Dates: Accrued Coupon Payments
02:13:33 – Year-End Matching: Accruing Interest Expense
02:19:30 – Closing Remarks and Exam Study Strategies

👉 Watch the full lecture series and sign up for future free live sessions here: https://events.uworld.com/free-far-lecture-series-peter-olinto-2026

If you enjoy Peter’s enthusiasm and easy-to-follow explanations, you’ll love UWorld’s CPA Review Course. Get started with your free 7-day trial: https://accounting.uworld.com/cpa-review/cpa-courses/free-trial/

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Видео FAR Bonds: 2026 CPA Exam Lecture Series with Peter Olinto канала UWorld Accounting