Current Accounting for an Available-For-Sale AFS)security Is Consistent with

Current accounting for an available-for-sale AFS) security is consistent with

A) The financial capital maintenance concept of income because AFS security unrealized gains and losses are reported in earnings.
B) The financial capital maintenance concept of income because AFS security unrealized gains and losses are reports in other comprehensive income.
C) The physical capital maintenance concept of income because AFS security unrealized gains and losses are reported in earnings.
D) The physical capital maintenance concept of income because AFS security unrealized gains and losses are reported in other comprehensive income.