Which one of the following statements with regard to marketable securities is incorrect?

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A. In the trading portfolio of marketable equity securities, unrealized gains and losses are recorded on the income statement.

B. In the available-for-sale portfolio of marketable equity securities, unrealized gains and losses are recorded on the income statement.

C. The held-to-maturity portfolio consists only of debt securities.

D. Securities may be transferred from the held-to-maturity to the available-for-sale portfolio.

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Date de publication: 2015/02/22

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par ايمن محمد عاطف محمد , Director of the control and regulation unit , ACOLID

B. In the available-for-sale portfolio of marketable equity securities, unrealized gains and losses are recorded on the income statement

par Iftikhar Hussain Shah , Senior Manager , Deloitte LLP

Option B is incorrect. Gain loss on AzFS investment is recognized in statement of other comprehensive income.

Unrealized gains and losses on trading securities should be presented in the:
Top Answer: Answer option (B) >>>>>>>>>>>>>> Income statement. ... Voir Plus

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Marketable securities are primarily?
Top Answer: short-term debt instruments. Voir Plus

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Money market securities .?
Top Answer: Ans:5. all of the above Money market securities are highly liquid securities with short term period and ... Voir Plus

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VaR is not enough to assess market risk of a portfolio. Stress testing is desirable because:
Top Answer: (iii) It helps in assessing risk due to abnormal movement of market parameters Voir Plus

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