A Weakness of ________ Is That Firms Can Increase or Decrease

Multiple Choice

A weakness of ________ is that firms can increase or decrease net income by choosing to sell particular investments with net unrealized holding gains or unrealized holding losses.

A) the available-for-sale approach
B) the trading-securities approach
C) both the available-for-sale and trading-securities approaches
D) neither the available-for-sale and trading-securities approaches