Which of the Following Items Is Not an Example of Items

question 21

Multiple Choice

Which of the following items is not an example of items reportable under other comprehensive income?

• A) Changes in revaluation surplus;
• B) Actuarial gains and losses on defined contribution plans;
• C) Gains and losses arising from translating the financial statements of a foreign operation;
• D) The effective portion of gains and losses on hedging instruments in a cash flow hedge;
• E) All of the given answers.

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Definitions:

Attachment-In-The-Making Phase

The second phase in development of attachment, characterized by preference for familiar figures.

Disorganized-Disoriented Attachment

A type of attachment observed in children who exhibit inconsistent and erratic behavior towards their caregivers, indicating confusion and lack of a clear attachment strategy.

Secure Attachment

A type of attachment characterized by mild distress at leave-takings and being readily soothed by reunion.

Insecure Attachment

Attachment behavior characterized by avoiding caregiver, excessive clinging, or inconsistency.