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Which gain or loss shall classified in other comprehensive

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Problem 1: Which gain or loss shall be classified in other comprehensive income without reclassification adjustment section of Statement of Comprehensive Income?

a. Unrealized holding gain or loss on changes in fair value of financial assets at fair value through other comprehensive income - debt securities

b. Unrealized holding gain or loss on changes in fair value of financial assets at fair value through other comprehensive income - equity securities

c. Realized holding gain or loss on changes in fair value of financial assets at fair value through other comprehensive income - debt securities

d. Realized holding gain or loss on changes in fair value of financial assets at fair value through other comprehensive income - equity securities

Problem 2: Which of the following is not a proper classification of investment in debt securities?

a. Financial asset at fair value through profit or loss

b. Financial asset at fair value through other comprehensive income

c. Financial asset held for sale

d. Financial asset at amortized cost

Reference no: EM132772454

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