keys inc compared the cost of its marketable securities to their market value at the end of 2010 this comparison follows

Management would like to classify these securities as available- for- sale and, therefore, report the unrealized loss on the statement of shareholders equity rather than the income statement. How should the auditor decide if the securities are trading or available- for- sale? What are the advantages and disadvantages of reporting unrealized losses on the statement of shareholders equity rather than the in-come statement? How will the various stakeholders be affected by this decision?