CFA Practice Question

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CFA Practice Question

Unrealized holding gains and losses for securities available-for-sale are ______

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
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