Opportunities for gains trading:
{"Image DocumentName": "Opportunities for gains trading:", "Image ImageDescription": "The standard allows opportunities for gains trading with available-for-sale and held-to-maturity securities. Because unrealized gains and losses on available-for-sale and held-to-maturity securities are excluded from net income, companies can increase net income by selling those securities with unrealized gains and holding those with unrealized losses. However, the standard requires unrealized gains and losses on available-for-sale securities be reported as part of comprehensive income. An analyst must therefore examine comprehensive income disclosures to ascertain unrealized losses (if any) on unsold available-for-sale securities.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}