أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
and how should it report unrealized gains and losses from these securities? Classify as Report in
A. Trading securities / A component of income from continuing operations
B. Available-for-sale securities Other comprehensive income (OCI)
C. Trading securities Other comprehensive income (OCI)
D. Available-for-sale securities A component of income from continuing operations
availability of sale security a component of income from continuing operations