Changes in the value of available-for-sale securities

A) are reported as part of stockholders' equity
B) are recognized on the income statement
C) are not recognized
D) are recognized on the income statement and as part of stockholders' equity

Available-for-sale Securities

Financial assets that are bought with the intention of selling before their maturity date, but not classified as held-for-trading or held-to-maturity investments.

Stockholders' Equity

It represents the ownership interest of shareholders in the assets of a company, after deducting liabilities.

Income Statement

A financial statement that shows a company's revenue, expenses, and profits over a specific period of time.