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  3. 12. for investment in equity securities carried as

12. For investment in equity securities carried as FVOCI under PFRS 9, the difference between...

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Question

Accounting

12. For investment in equity securities carried as FVOCI under PFRS 9, the difference between the carrying value of the investment and its related cumulative unrealized gain or loss-OCI is

a. its initial cost

b. Its amortized cost

c. its unrealized gain or loss reported as a component of OCI for the period

d. its unrealized gain or loss reported under profit or loss for the period

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