The unrealized gain or loss for available-for-sale bonds is: a) Recorded as an adjustment to the equity
Question:
The unrealized gain or loss for available-for-sale bonds is:
a) Recorded as an adjustment to the equity on the balance sheet.
b) Not recorded in the balance sheet.
c) Recorded as earnings in P&L for the current period.
d) Recorded in the other comprehensive income (OCI).
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Related Book For
Accounting For Investments Fixed Income Securities And Interest Rate Derivatives Volume 2
ISBN: 9780470825914
1st Edition
Authors: R. Venkata Subramani
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