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美國CPA模擬試題：有價證券（二）
Entities should report marketable equity securities classified as trading at：
a. Fair value， with holding gains and losses included in earnings.
b. Fair value， with holding gains included in earnings only to the extent of previously recognized holding losses.
c. Lower of cost or market， with holding gains and losses included in earnings.
d. Lower of cost or market， with holding gains included in earnings only to the extent of previously recognized holding losses.
Explanation
Choice “a” is correct. Trading securities are reported at fair value， with holding gains and losses included in earnings.
Choice “c” is incorrect. Lower of cost or market valuation is not permitted under IFRS or U.S. GAAP.
Choice “d” is incorrect. Lower of cost or market valuation is not permitted under IFRS or U.S. GAAP.
Choice “b” is incorrect. Trading securities are reported at fair value but there is no restriction on the recognition of holding gains.
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