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Answer:
Unrealized gains and losses treatment:
Available for sale - recorded in OCI
Held till maturity - not recognized in financial statements until maturity
Held for Trading - Fair value through profit and loss
Explanation:
There are three categories of financial instruments. Available for Sale AFS, Held for trading HFT and Held till maturity HTM. Financial instruments are classified in these categories and then treatments is according to their classification. IAS 39 and IFRS 9 have provided complete guidelines for the treatment of the financial securities.
To write down the conclusion of there experiment so other scientist can criticize them and help the get the right conclusion
Assuming it’s B) Transitive Tastes
If the date of the appointment has been rescheduled, it's only logical not to show up on the day it was moved. Go to the appointment next week.