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How Are Realized Gains from the Sale of Investments Accounted

Question 18

Multiple Choice

How are realized gains from the sale of investments accounted for at fair value through Other Comprehensive Income accounted for under IFRS 9?


A) They are transferred to net income in the period of the sale.
B) They remain in Accumulated Other Comprehensive Income.
C) They are transferred to Retained Earnings without going through net income.
D) They are transferred to Contributed Surplus.
Bloom's

Correct Answer:

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