Which of the following is the least appropriate accounting treatment for marketable securities under IAS No.39?
| Category | Measurement Method | Realized Gains&Losses Reported In | |
| A. | Trading | Fair Value | Income Statement |
| B. | Held to maturity | Amortized Cost | Income Statement |
| C. | Available for sale | Fair Value | Equity |
All categories treat realized gains or losses in the same way - they are reported on the income statement. It is the unrealized gains and losses that are included in other comprehensive income (in equity) for available for sale securities carried at market value.