How Are Realized Gains from the Sale of Investments Accounted

question 9

Multiple Choice

How are realized gains from the sale of investments accounted for at fair value through Other Comprehensive Income accounted for under IFRS 9?

• A) They are transferred to net income in the period of the sale.
• B) They remain in Accumulated Other Comprehensive Income.
• C) They are transferred to Retained Earnings without going through net income.
• D) They are transferred to Contributed Surplus.
• Bloom's

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Definitions:

Red blood cells

The cells in blood responsible for carrying oxygen from the lungs to the rest of the body and returning carbon dioxide to be exhaled.

Hemoglobin

A protein in red blood cells responsible for carrying oxygen from the lungs to the body's tissues and returning carbon dioxide from the tissues back to the lungs.

Kidney failure

A medical condition where the kidneys lose the ability to adequately remove waste and excess fluids from the blood to be excreted in urine.

Erythrocyte count

The numerical measurement of red blood cells in a given volume of blood, important for diagnosing various health conditions.