Which of the Following Items Does Not Give Rise to a Reclassification

question 13

Multiple Choice

Which of the following items does not give rise to a reclassification adjustment from components of other comprehensive income to profit and loss?

• A) Disposal of a foreign operation;
• B) De-recognition of revalued assets;
• C) Sale of a foreign subsidiary;
• D) De-recognition of available-for sale financial assets;
• E) Cash flow hedge forecast transaction that affects profit or loss.

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Definitions:

Abetalipoproteinemia

A rare genetic disorder affecting the absorption and transportation of dietary fats and certain vitamins, leading to various complications.

Gangliosidoses GM3

A rare inherited metabolic disorder characterized by the accumulation of GM3 gangliosides in the body's tissues.

Bulimia

An eating disorder marked by binge eating followed by methods to avoid weight gain, such as vomiting or excessive exercise.

Agglutination

The clumping together of particles or cells, often observed in reactions between antibodies and antigens.