"Gains Trading" or "Cherry Picking" Involves

question 54

Multiple Choice

"Gains trading" or "cherry picking" involves

• A)moving investments whose value has decreased since acquisition from non-trading to held-for-collection in order to avoid reporting losses.
• B)reporting investments at fair value but liabilities at amortized cost.
• C)selling investments whose value has increased since acquisition while holding those whose value has decreased since acquisition.
• D)All of the above are considered methods of "gains trading" or "cherry picking."

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Definitions:

Breathing Problems

Refers to difficulties in inhaling or exhaling, often indicating underlying health issues such as asthma or COPD.

Tubal Pregnancy

A type of ectopic pregnancy where the fertilized egg implants and grows in the fallopian tube, instead of the uterus.

Ectopic

Referring to a medical condition where an organ or tissue is not situated in its normal or expected location, such as an ectopic pregnancy.

Fallopian

Referring to the pair of tubes that carry eggs from the ovaries to the uterus in female reproductive anatomy.