Any unrealized gain or loss on available-for-sale securities is reported on the income statement in the other gain or loss section.

Question

Quizplus · Accepted Answer

Unrealized gains or losses on available-for-sale securities are reported as a separate component of shareholder's equity, not on the income statement. They are only realized and reported on the income statement when the securities are sold.

Any Unrealized Gain or Loss on Available-For-Sale Securities Is Reported