In Preparing the Consolidated Financial Statements of the Group Controlled

Multiple Choice

In preparing the consolidated financial statements of the group controlled by Portia Ltd for the year ended 30 June 20X6,a fair value gain on available-for-sale financial assets would appear:

A) in the consolidated statement of changes in equity.
B) on the consolidated balance sheet.
C) in the consolidated statement of comprehensive income.
D) only in the notes to the consolidated financial statements.