Available for sale securities are marketable securities which are not classified as trading securities or held to maturity securities. Unrealized gains and losses are recorded as other comprehensive income, a separate section of shareholders equity.
Available For Sale Securities November 6th, 2016Team
Trading securities are a form of short-term marketable security which a business purchases with the intention of selling at a profit in the near future. Gains and losses are dealt with through the income statement of the business.