Appendix

EX $15-21$ Comprehensive income

On December $31,20$Y$7,$ Valur Co$.$ had the following available$-$for$-$sale investment disclo. sure within the Current Assets section of the balance sheet:

Available$-$for$-$sale investments $($at cost$)$

Plus valuation allowance for available$-$for$-$sale investments

Available$-$for$-$sale investments $($at fair value$)$

$\backslash$table$[[$$$145,000$