GAAP and IFRS Require Firms to Report Trading Securities at Fair

GAAP and IFRS require firms to report trading securities at fair value on the balance sheet.The income statement reports the debit (loss) for decreases in the fair value and the credit (gain) for increases in the fair value of trading securities in an account with a title such as _____.

A) Realized Holding Loss (or Gain or Gains and Losses, net) on Long-Term Securities
B) Unrealized Holding Loss (or Gain or Gains and Losses, net) on Short-term Securities
C) Realized Holding Loss (or Gain or Gains and Losses, net) on Trading Securities
D) Unrealized Holding Loss (or Gain or Gains and Losses, net) on Trading Securities.
E) Realized Holding Loss (or Gain or Gains and Losses, net) on Short-Term Securities.