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Almond Industries Owns an Investment That Experienced a Decline During

Question 62

Multiple Choice

Almond Industries owns an investment that experienced a decline during 2015 that has been judged to be "other than temporary." The investment is held in Almond's trading portfolio.It was purchased in March 2014 at a cost of $460,000.At the end of 2014,the fair value of the investment was $520,000.At the end of 2015,the fair value of the investment is $410,000.What amount of loss will Almond Industries report on its income statement for the year ending December 31,2015 related to this investment?


A) an unrealized loss of $110,000.
B) an unrealized loss of $50,000.
C) an unrealized loss of $60,000.
D) a realized loss of $50,000.

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