[CFA level 1模拟真题]Version 5 Questions－Q34 otherwise, principles, accounting, face, class

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Q34. Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted. Are unrealized gains and losses on available-for-sale securities reported in the:

	Statement of stockholders? Equity?	Statement of comprehensive income?
A	No	No
B	No	Yes
C	Yes	No
D	Yes	Yes

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答案详解如下：

Q34.    D    Study Session 7-33-c

Comprehensive income includes unrealized gains and losses on available-for-sale securities and comprehensive income is included in the statement of stockholder's equity.

fantasy_ln

11

technet

b

ondesert

d

roger88

Thanks

一只船

w

Linda_SCB

c

yangyangda

a

vanessana

a