Gains & losses on available-for-sale securities

CFA Level I FRA
#1

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 ?

#2

taken to comprehensive income other

#3

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

#4

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

#5

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