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Gains & losses on available-for-sale securities

CFAI Text Vol 3, P645,  EOC Q8 (P.662) & solution (P.664)

Is it that only the unrealized gains and losses on available-for-sale debt securities shall be recognozed in income statement under IFRS ? How about the available-for-sale equity securities ?

Anyone can clarify ?

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Any gains or losses on available for sale securities (debt and equity) will be part of other comprehensive income on the income statement.

cfageist wrote:

Any gains or losses on available for sale securities (debt and equity) will be part of other comprehensive income on the income statement.

Please take a look at solution to Q8 on P.664 (Reading 35)

Doesn’t it matter what business the firm is in? IB firms would have the gain/loss in their segemented operating profit and loss?