For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders

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For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders’ equity?

A. They are not recognized.

B. They flow through retained earnings.

C. They are a component of accumulated other comprehensive income.

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International Financial Statement Analysis CFA Institute Investment Series

ISBN: 9780470287668

1st Edition

Authors: Thomas R. Robinson, Hennie Van Greuning CFA, Elaine Henry, Michael A. Broihahn, Sir David Tweedie

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Question Posted: Feb 14, 2024 09:00 AM

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For financial assets classified as held to maturity, how are unrealized gains and losses reflected in shareholders

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The correct answer is A They are not recognized Financial as...View the full answer

International Financial Statement Analysis CFA Institute Investment Series

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