Instructional Video
Khan Academy

Khan Academy: Three Core Financial Statements: Fair Value Accounting

9th - 10th
Looks at the difference between historical cost and fair value accounting. [2:57]
Instructional Video
Khan Academy

Khan Academy: Paulson Bailout: Bailout 4: Mark to Model vs. Mark to Market

9th - 10th
Different ways of accounting for an asset. Compares mark-to-model vs. mark-to-market. [11:24]