When the Market Value of Available-For-Sale Securities Exceeds Cost,an Unrealized

question 164

True/False

When the market value of available-for-sale securities exceeds cost,an unrealized gain appears in stockholders' equity as an addition.

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Definitions:

Eliminate Unrecognized

A process in accounting to remove unrealized gains or losses from the books, often in the context of consolidation accounting to avoid double counting.

Intra-entity Gross Profit

The profit realized from transactions conducted within different divisions or segments of the same company, often eliminated in consolidated reporting.

Eliminate Intra-entity Transfer

The process of removing transactions between entities within a single organization from the consolidated financial statements to prevent double counting.

Intra-entity Transfer

Transactions involving assets, services, or funds between units or divisions within the same legal entity.