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Realized Gains or Losses on Available-For-Sale Investments Represent the Difference

Question 104

Multiple Choice

Realized gains or losses on available-for-sale investments represent the difference between:


A) the historical cost and the average market value of the investment.
B) the historical cost and the current market value of the investment.
C) the cash received at time of disposal and the fair value of the investment.
D) the cash received at time of disposal and the carrying amount of the investment.

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