USGAAP Requires Which of the Following Disclosures About Marketable Securities

question 78

Multiple Choice

U.S.GAAP requires which of the following disclosures about marketable securities each period?

• A)The aggregate fair value, gross unrealized holding gains, gross unrealized holding losses, and amortized cost for debt securities held to maturity and for debt and equity securities available-for-sale.
• B)The proceeds from sales of securities available-for-sale, and the gross realized gains and gross realized losses on those sales.The statement of cash flows shows the cash expenditures to purchase available-for-sale securities and the cash receipts from maturities and sales of available-for-sale securities.
• C)The change during the period in the net unrealized holding gain or loss on securities available-for-sale included in a separate shareholders' equity account.
• D)The change during the period in the net unrealized holding gain or loss on trading securities included in earnings.
• E)all of the above

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Definitions:

Monogamy

The practice of having only one spouse at a time.

Relationship-Promoting Behaviors

Actions or practices that contribute to the strengthening and positive development of interpersonal relationships.

Marital Stability

The degree to which a marriage remains free of serious conflicts and continues to be satisfying to both partners over time.

Marital Success

The extent to which a marriage fulfills the emotional, social, and financial needs of the partners, contributing to their overall life satisfaction.