Which of the following items should be reported as a component of other comprehensive income (OCI)?

A. Unrealized loss on an investment classified as a trading security.

B. Unrealized loss on an investment classified as an available-for-sale security.

C. Realized loss on an investment classified as an available-for-sale security.

D. Cumulative effect of a change in accounting principle.

Question added by Deleted user
Date Posted: 2015/03/23

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by Olexandra Matvyeyeva , Accounts Manager , MIDEX AIRLINES LLC

B. Unrealized gains or losses on investments that are classified as available for sale - may be classified in other comprehensive income

by AZAD ABDUL REHIM , Key Account Executive , AL MAYA

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by caesar siza , cosultant , metropolitan life

1- The Product: Product on customer value in the market (quality and other Specifications compare to market competitors .....

by Georgios Roiniotis , External Audit Senior , Priamus Pro Audit Services Ltd

A. Unrealized loss on an INVESTMENT classified as a TRADING security.

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