Q6RQ.

Question

When disposing of an available-for-sale debt investment, where is the gain or loss on disposal reported in the financial statements?

Step-by-Step Solution

Verified
Answer

Gain or loss on disposal is reported on the income statement.

1Step 1: Definition of Unrealized Gains


An increase in the value of any asset or investment held by the business that is not sold yet is known as unrealized gain. Such gain is included in the comprehensive income.

2Step 2: Reporting Gain and Loss on Disposal of Available for Sale Debt Investment


Gains arising from the disposal of available for sale debt investment must be reported as other income on the income statement. Any loss arising from such disposal must be recorded on the income statement as other loss. This gain/loss is reported separately from the operating income and losses.