Question: In a statement of cash flows using the indirect method, an increase in available-for-sale securities due to an increase in their fair value A. should

In a statement of cash flows using the indirect method, an increase in available-for-sale securities due to an increase in their fair value A. should not reported. B. should be reported as an addition to net income in determining cash flows from operating activities. C. should be reported as a deduction from net income in determining cash flows from operating activities. D. should be reported as an investing activity.

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