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Tags
#cfa-level-1 #reading-26-understanding-balance-sheets
Question
Available-for-sale 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).
Answer
other comprehensive income

Other than that, they are accounted for in the same way as trading securities.

Tags
#cfa-level-1 #reading-26-understanding-balance-sheets
Question
Available-for-sale 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).
Answer
?

Tags
#cfa-level-1 #reading-26-understanding-balance-sheets
Question
Available-for-sale 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).
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. <span><body><html>

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