Examlex
Which of the following is NOT associated with occupational/employer sponsored pension plans?
Legal Obligations
Commitments or duties bound by law that require an individual or company to act or refrain from acting in a certain manner.
Other Comprehensive Income
Earnings derived from non-operational activities that are not included in net income, recorded in equity.
Revaluation
Revaluation is an adjustment to the carrying value of a currency, asset, or liability to reflect its current market value.
Revaluation
The process of adjusting the carrying value of an asset or liability to reflect its current market value.
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