According to International Financial Reporting Standards, how do cash dividends received from trading securities and available-for-sale securities affect net income? Trading securities Available-for-sale securities A) Increase No effect B) No effect Increase C) No effect No effect D) Increase Increase

D, dividend is income doesn’t matter how you classify it, unless it’s an equity investment but that’s for another day

i dont know why i keep seeing questions about the dividends? Dividend income should always be recognized in the P&L. the only thing that is different is the way unrealized gains are classified between AFS, HTM, and trading securities.