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