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  3. 5. an unrealized holding gain on a company's avail

5. An unrealized holding gain on a company's available-for-sale securities should be reflected in the...

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Accounting

5. An unrealized holding gain on a company's available-for-sale securities should be reflected in the current financial statements as? Select the correct answer below...

a. an extraordinary item shown as a direct increase to retained earnings.

b. a current gain resulting from holding securities.

c. a note or parenthetical disclosure only.

d. other comprehensive income and included in the equity section of the balance sheet.

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