When Transferring Investments Between Categories, Unrealized Holding Gains for Securities

question 74

Multiple Choice

When transferring investments between categories, unrealized holding gains for securities transferred from trading to available-for-sale must be

• A)realized on the income statement
• B)recognized on the income statement
• C)realized and reported in comprehensive income
• D)recognized and reported in comprehensive income

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Definitions:

Data

Data gathered for the purpose of reference or analysis.

Y-intercept

The point at which a line crosses the y-axis of a graph, reflecting the value of the dependent variable when the independent variable is zero.

Calculate

To determine the value or amount of something typically by mathematical processes.

Regression Slope

The amount by which the dependent variable is expected to change for a one-unit change in the independent variable in a regression model.