comprehensive income and as a separate component of stockholders ‟ equity are
A. securities where a company has holdings of between 20 % and 50 %.
B. securities where a company has holdings of more than 50 %.
C. trading securities where a company has holdings of less than 20 %.
D. available-for-sale securities where a company has holdings of less than 20 %.
27) A requirement for a security to be classified as held-to-maturity is A. ability to hold the security to maturity. B. positive intent. C. the security must be a debt security. D. All of these are required.
28) All of the following are requirements for disclosures related to financial instruments EXCEPT
A. combining or netting the fair value of separate financial instruments.
B. displaying as a separate classification of other comprehensive income the net gain / loss on derivative instruments designated in cash flow hedges.
C. distinguishing between financial instruments held or issued for purposes other than trading.
D. disclosing the fair value and related carrying value of the instruments.