- CFA Exams
- CFA Level I Exam
- Topic 4. Financial Statement Analysis
- Learning Module 3. Analyzing Balance Sheets
- Subject 3. Financial Instruments
CFA Practice Question
Unrealized holding gains and losses for securities available-for-sale are ______
B. included in the determination of income from operations in the period of the change.
C. neither reported in the income statement nor on the balance sheet.
A. reported as part of comprehensive income.
B. included in the determination of income from operations in the period of the change.
C. neither reported in the income statement nor on the balance sheet.
Correct Answer: A
User Contributed Comments 4
| User | Comment |
|---|---|
| MattyBo | Reported as other comprehensive income: Foreign currency translation adjustments Minimum pension liability adjustments Unrealized gains/losses on derivates hedged Unrealized gains/losses on available-for-sale securities |
| Vikku | Good revision MattyBo. |
| johntan1979 | B is for held-for-trading C is for held-to-maturity |
| maryprz14 | Avai For Sale: OCI; Other Comprehensive Income |