Unformatted text preview: 6,000 (b) Securities Fair Value Adjustment— Available-for-Sale. ... 3,000 Unrealized Holding Gain or Loss— Equity. ................ 3,000 (c) The Unrealized Holding Gain or Loss—Income account is reported in the income statement under Other Revenues and Gains. The Unrealized Holding Gain or Loss—Equity account is reported as a part of other comprehensive income and as a component of stockholders’ equity until realized. The Securities Fair Value Adjustment account is added to the cost of the Available-for-Sale or Trading Securities account to arrive at fair value....
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- Fall '11
- Accounting, ........., Generally Accepted Accounting Principles, unrealized holding gain, Trading Securities