Gains trading or cherry picking involves a. moving securities whose value has decreased since acquisition...

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Accounting

Gains trading or cherry picking involves

a. moving securities whose value has decreased since acquisition from available-for-sale to held-to-maturity in order to avoid reporting losses.

b. reporting investment securities at fair value but liabilities at amortized cost.

c. selling available-for-sale securities whose value has increased since acquisition while holding those whose value has decreased since acquisition.

d. All of the above are considered methods of gains trading or cherry picking.

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