Under IFRS All of the Following Are Reported in OCI

question 79

Multiple Choice

Under IFRS all of the following are reported in OCI, EXCEPT

• A) remeasurement changes.
• B) actuarial gains.
• C) actuarial losses.
• D) past service costs.

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Definitions:

Translation

Synthesis of polypeptide chains at the ribosome in response to information contained in mRNA molecules.

Protein Synthesis

The process by which cells build proteins based on the instructions encoded in DNA, involving transcription and translation.

mRNA

Messenger RNA, a type of RNA that conveys genetic information from DNA to the ribosome, where it specifies the amino acid sequence of the protein products of gene expression.

DNA

DNA, a molecule responsible for carrying the genetic blueprints essential for the growth, development, operational processes, and reproduction of all recognized living entities and numerous viruses.