Kiakaha

vnnvnn Wrote:
-------------------------------------------------------
> Agree with disiz64:
>
> IFRS makes distintion between unrealised gains and
> losses on Ava-F-S debt securties that arise due to
> exchange rate movements and requires these changes
> in value to be recognized in income statement,
> whereas US GAAP does not make this distintion,
> (page 632 reading 42)


then still, the answer is not B or ?