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Which of the Following Is/are Not True

Question 23

Multiple Choice

Which of the following is/are not true?


A) Securities available-for-sale that a firm intends to sell within one year appear in marketable securities in the current assets section of the balance sheet.
B) Securities not available-for-sale appear in investments in securities in noncurrent assets.
C) Acquisition and disposition of securities available-for-sale are usually investing activities on the statement of cash flows.
D) U.S.GAAP and IFRS require firms to report these securities at fair value on the balance sheet.
E) none of the above

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