Fundamental Accounting Principles 22th Edition by John Wild ,Ken Shaw,Barbara Chiappetta

تمرين 15

The Carrefour Group reports the following description of its financial assets available-for-sale.

Carrefour's financial statements report €18 million in net unrealized losses (net of unrealized gains),
which are included in the fair value of its available-for-sale securities reported on the balance sheet.
1. What amount of the €18 million net unrealized losses, if any, is reported in the income statement Explain.
2. If the €18 million net unrealized losses are not reported in the income statement, in which statement are they reported, if any Explain.