66. The unrealized gains and losses arising from changes in the market value of
available-for-sale securities are reported under U.S. GAAP and International
Financial Reporting Standards (IFRS) in the:
A. equity section for both.
B. equity section for U.S. GAAP and the income statement for IFRS.
C. income statement for U.S. GAAP and the equity section for IFRS.
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