Accounting for financial instruments (for the CFA Level 1 exam) discusses the financial statements consequences of measuring financial assets at:
amortised cost,
fair value through OCI (Other Comprehensive Income), and
fair value through P&L (Profit and Loss)

This video explores topics covered in Lesson 4, Learning Module 3 of the Financial Statements Analysis section of the 2024 and 2025 CFA Level 1 Curriculum.