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Equity securities acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses as other comprehensive income and as a separate component of stockholders' equity are:

A. available-for-sale securities where a company has holdings of less than 20%.

B. securities where a company has holdings of between 20% and 50%.

C. trading securities where a company has holdings of less than 20%.

D. securities where a company has holdings of more than 50%.

Accounting Basics, Accounting

  • Category:- Accounting Basics
  • Reference No.:- M9410169

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