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IIA-CFSA · Question #170

Securities available for sale should be reported at current market value. When this type of security has an unrealized gain or loss:

The correct answer is C. It is not reported on income statement. See the full explanation below for the reasoning.

Question

Securities available for sale should be reported at current market value. When this type of security has an unrealized gain or loss:

Options

  • AIt is reported on balance sheet
  • BIt is reported on income statement
  • CIt is not reported on income statement
  • DIt is reported on cash flow statement

How the community answered

(44 responses)
  • A
    5% (2)
  • B
    2% (1)
  • C
    82% (36)
  • D
    11% (5)

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