medium · Financial Accounting accounting-cycle-financial-statements

A firm has $50,000 of available-for-sale (AFS) debt securities. At year-end, the market value has risen to $52,000.

How is this $2,000 gain reported?

  1. As a component of Other Comprehensive Income (OCI)
  2. As an increase to Retained Earnings directly
  3. It is not reported until the security is sold
  4. As Other Income in the Income Statement

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