Examlex
Under IFRS all of the following are reported in OCI, EXCEPT
Homosexual Melancholy
An obsolete psychoanalytic term historically used to describe a sense of sadness or depression believed to be experienced by homosexual individuals, reflecting outdated and discriminatory views.
Homosexual Panic
A dated and controversial term related to an extreme emotional reaction or behavior triggered by same-sex attraction, often used in legal defense.
Epistemology of the Closet
A concept in queer theory that explores how knowledge, truth, and secrecy shape the discourse around sexuality.
Heterosexual Matrix
A concept suggesting that gender identity and sexual orientation are not independent, and that societal norms enforce heterosexuality as natural.
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