Unrealized gains and losses are reported as part of [...] (in contrast, the unrealized gains or losses of trading securities are reported in the income statement as part of net income).
Answer
other comprehensive income
Other than that, they are accounted for in the same way as trading securities.
Unrealized gains and losses are reported as part of [...] (in contrast, the unrealized gains or losses of trading securities are reported in the income statement as part of net income).
Unrealized gains and losses are reported as part of [...] (in contrast, the unrealized gains or losses of trading securities are reported in the income statement as part of net income).
Answer
other comprehensive income
Other than that, they are accounted for in the same way as trading securities.
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Subject 3. Financial Instruments: Financial Assets and Financial Liabilities me statement. Realized gains and losses are not affected by any unrealized gains or losses recognized before.
Available-for-sale securities. Debt and equity securities not classified as held-to-maturity or trading securities. <span>Unrealized gains and losses are reported as part of other comprehensive income (in contrast, the unrealized gains or losses of trading securities are reported in the income statement as part of net income). Other than that, they are accounted for in the same way as trading securities.
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Summary
status
not learned
measured difficulty
37% [default]
last interval [days]
repetition number in this series
0
memorised on
scheduled repetition
scheduled repetition interval
last repetition or drill
Details
No repetitions
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