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Libby Company Purchased Equity Securities for $100,000 and Classified Them

Question 17

Multiple Choice

Libby Company purchased equity securities for $100,000 and classified them as trading securities.At the end of the year,the fair value of the securities was $105,000.How should the investment be reported in the year-end financial statements?


A) The investment in trading securities would be reported in the balance sheet at its $100,000 cost.
B) The investment in trading securities would be reported in the balance sheet at its $105,000 fair value.
C) An unrealized holding gain would be reported in other comprehensive income.
D) Both b and c are correct.

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