In USGAAP, Which of the Following Accurately Describe(s) the Effects of of Transactions

Multiple Choice

In U.S.GAAP, which of the following accurately describe(s) the effects of transactions involving investments on the statement of cash flows?

A) When using the fair value method for trading securities and fair value hedges, both realized and unrealized gains and losses appear in net income.
B) Dividends received from investee included in investor's cash flow from operations.
C) When using the indirect method, add back realized holding losses, and subtract realized holding gains included in income for the period to derive cash flow from operations.
D) All proceeds of sale of trading securities appear as [dis-]investing source of cash.
E) all of the above