Misrepresentation of the Class of Investment of Equity Securities, as Held-To-Maturity

question 88

Multiple Choice

Misrepresentation of the class of investment of equity securities, as held-to-maturity versus available-for-sale :

• A) makes no difference because all marketable equity securities are marked to market.
• B) would be readily detected by standard analytical procedures applicable to investments in equity securities.
• C) would not materially effect presentation and disclosure assertions for investments.
• D) is an important consideration in designing substantive tests of balances of investments in equity securities.
• E) allows management to defer or accelerate the recognition of unrealized gains and losses in income.

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Definitions:

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