Beta Securities Corporation (BSC) is a public company that follows IFRS and has a December 31 year end date BSC has never previously reported any other comprehensive income (OCI) on its Statement of Comprehensive Income On April 30, 2018, BSC purchased for cash 6,000 shares of Rook Ltd for $13 per share In addition, BSC paid a commission fee of $600 on this transaction On November 30, 2018, BSC received a $0 45 per share dividend on the Rook shares On December 31, 2018, the Rook shares had a fair value of $11 per share On November 30, 2019, BSC received a $0 62 per share dividend on the Rook shares On December 31, 2019, the Rook shares had a fair value of $15 per share On January 31, 2020, BSC sold all of the Rook shares for $16 50 per share less $700 paid as a commission fee Disregard income tax implications Required Assume Beta Securities Corporation classifies this investment under the Cost Model Complete the table below, where appropriate, by determining the amounts to be reported on Betas Statement of Financial Position and Statement of Comprehensive income with respect to the accounts listed for the years, 2018, 2019, and 2020 Assume Beta Securities Corporation classifies this investment under the FV NI Model Complete the table below, where appropriate, by determining the amounts to be reported on Betas Statement of Financial Position and Statement of Comprehensive income with respect to the accounts listed for the years, 2018, 2019, and 2020 Assume Beta Securities Corporation classifies this investment under the FV OCI Without Recycling Model Complete the table below, where appropriate, by determining the amounts to be reported on Betas Statement of Financial Position and Statement of Comprehensive income with respect to the accounts listed for the years, 2018, 2019, and 2020 Important Note If you feel no amount is to be entered against a listed account shown in any of the three tables below, leave the corresponding space blank For example, under the Cost Model, if you feel there is no unrealized holding gain or holding loss for any particular year(s), leave the corresponding space(s) blank

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Beta Securities Corporation (BSC) is a public company that follows IFRS and has a December 31 year-end date. BSC has never previously reported any other

Beta Securities Corporation (BSC) is a public company that follows IFRS and has a December 31 year-end date. BSC has never previously reported any other comprehensive income (OCI) on its Statement of Comprehensive Income. On April 30, 2018, BSC purchased for cash 6,000 shares of Rook Ltd. for $13 per share. In addition, BSC paid a commission fee of $600 on this transaction. On November 30, 2018, BSC received a $0.45 per share dividend on the Rook shares. On December 31, 2018, the Rook shares had a fair value of $11 per share.

On November 30, 2019, BSC received a $0.62 per share dividend on the Rook shares. On December 31, 2019, the Rook shares had a fair value of $15 per share.

On January 31, 2020, BSC sold all of the Rook shares for $16.50 per share less $700 paid as a commission fee. Disregard income tax implications.

Required:

Assume Beta Securities Corporation classifies this investment under the Cost Model. Complete the table below, where appropriate, by determining the amounts to be reported on Betas Statement of Financial Position and Statement of Comprehensive income with respect to the accounts listed for the years, 2018, 2019, and 2020.

Assume Beta Securities Corporation classifies this investment under the FV-NI Model. Complete the table below, where appropriate, by determining the amounts to be reported on Betas Statement of Financial Position and Statement of Comprehensive income with respect to the accounts listed for the years, 2018, 2019, and 2020.

Assume Beta Securities Corporation classifies this investment under the FV-OCI Without Recycling Model. Complete the table below, where appropriate, by determining the amounts to be reported on Betas Statement of Financial Position and Statement of Comprehensive income with respect to the accounts listed for the years, 2018, 2019, and 2020.

Important Note:

If you feel no amount is to be entered against a listed account shown in any of the three tables below, leave the corresponding space blank. For example, under the Cost Model, if you feel there is no unrealized holding gain or holding loss for any particular year(s), leave the corresponding space(s) blank.