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"Gains Trading" or "Cherry Picking" Involves

Question 68

Multiple Choice

"Gains trading" or "cherry picking" involves


A) moving investments whose value has decreased since acquisition from non-trading to held-for-collection in order to avoid reporting losses.
B) reporting investments at fair value but liabilities at amortized cost.
C) selling investments whose value has increased since acquisition while holding those whose value has decreased since acquisition.
D) All of these answer choices are considered methods of "gains trading" or "cherry picking."

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