Which of the Following Statements Is TRUE Under IAS 39

question 16

Multiple Choice

Which of the following statements is TRUE under IAS 39?

• A)All unrealized gains and losses on equity investments are flow through Other Comprehensive Income.
• B)Unrealized gains and losses on held-for-trading securities are included in Other Comprehensive Income.
• C)Unrealized gains and losses on available-for-sale investments are included in Other Comprehensive Income.
• D)Other Comprehensive Income is included in Retained Earnings.

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