ing treatment and the proposed charfge in classification would resu sort of mismatching. market-value changes with accounting perlous. DJ the account 10 Case 10-2 Income Effects of Investments Victoria Company has both current and noncurrent equity securities All of the e Equity securiti of the equity securities have readily determinable fair values.s portf in the current year, the market value of each security exceeded cost. current portfolio are considered trading securities. At thegitie beginning of th