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Unrealized Gains or Losses on Available- For- Sale Investments Are

Question 40

Multiple Choice

Unrealized gains or losses on available- for- sale investments are reported as:


A) other comprehensive income, since these items do not enter into the determination of net income.
B) part of a company's net income or loss from its continuing operations.
C) part of a company's pro forma earnings only.
D) none of these.

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