Which of the following statements about accounting for investments when the investor does not have significant influence are true?

Note: Select all that apply.

Check All That Apply

The FVOCI $($fair value through other comprehensive income$)$ treatment used for investments in equity securities in IFRS is similar to the trading securities $($TS$)$ treatment used for debt investments in U$.$S$.$ GAAP.

The FVOCI $($fair value through other comprehensive income$)$ treatment used for investments in equity securities in IFRS is similar to the trading securities $($TS$)$ treatment used for debt investments in U$.$S$.$ GAAP.

Under IFRS, investments in equity securities are classified as either TS $($trading securities$)$ or AFS $($available$-$for$-$sale$).$

Under IFRS, investments in equity securities are classified as either TS $($trading securities$)$ or AFS $($available$-$for$-$sale$).$

Under IFRS, the accumulated unrealized gain or loss associated with a sold investment is transferred from AOCI to retained earnings, without passing through the income statement.

Under IFRS, the accumulated unrealized gain or loss associated with a sold investment is transferred from AOCI to retained earnings, without passing through the income statement.

Under U$.$S$.$ GAAP, realized gains and losses on equity investments are reclassified out of OCI and into net income when the investment is later sold.