[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