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34. Nguyen Inc. comenz a operar el 1 de enero de 2018 y, al 31 de diciembre de 2018, Nguyen tena las siguientes carteras de
34.
Nguyen Inc. comenz a operar el 1 de enero de 2018 y, al 31 de diciembre de 2018, Nguyen tena las siguientes carteras de inversin de activos financieros de capital:
FVTOCI Activos Financieros-Deuda
Costo total $235,000
Valor razonable total $195,000
Las ganancias o prdidas no realizadas al 31 de diciembre de 2018, deben registrarse de
a. $70,000
b. $30,000
C. $40,000
d. $0
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