For all periods in which a security is held in the available-for-sale securities portfolio, the only income reported on the income statement is dividend revenue.

Question

Quizplus · Accepted Answer

Available-for-sale securities are reported at fair value, and unrealized gains or losses are not included in the income statement but in other comprehensive income. Only realized gains, losses, and dividend revenue are reported in the income statement.

For All Periods in Which a Security Is Held in the Available-For-Sale