Where Are Changes in Fair Value for Available for Sale

question 105

Multiple Choice

Where are changes in fair value for available for sale securities reported?

• A) as operating income or loss on the income statement
• B) as income or loss from peripheral activities on the income statement
• C) as a component of accumulated other comprehensive income on the balance sheet
• D) as a prior period adjustment to retained earnings on the balance sheet

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Definitions:

MyPlate

A visual guide created by the USDA to help Americans understand and follow dietary guidelines, illustrating the five food groups using a place setting.

Educational Game

A game designed to teach players about a specific subject or help them learn a skill as they play.

Visual Aids

Objects or materials used to enhance the communication of information during presentations, meetings, or educational sessions.

MyPlate

An educational tool designed to promote balanced eating by illustrating the five food groups using a segmented plate metaphor.