单选题

Assume a company has the following portfolio of marketable securities, which were acquired at the end of last year:

A、 €500,000 lower.
B、 the same.
C、 €500,000 higher.

【正确答案】 B

【答案解析】

Whether securities are classified as held for trading or available for sale, they are measured at their fair value on the balance sheet. All gains/losses on held-for-trading securities are reported on the income statements, whereas the unrealized gains/losses on available-for-sale securities are reported in equity. This treatment is the same for both IFRS and US GAAP reporting.